NORTHERN KENTUCKY WATER DISTRICT Project Memorial … › PSCSCF › 2006 cases › 2006-00400... · Project Titie Memorial Parkway WTP Date Prepared August 14,2006 FUND F Part III

Case No. 2006---- Exhibit _ c --

NORTHERN KENTUCKY WATER DISTRICT

Project Memorial Parkwav Treatment Plant Improvements

Campbell County 184-435

BID INFORMATION AND BOARD RESOLUTION

Bid Tabulation

Engineer's Recommendation of Award

Board Resolution

I'IEMS CONCERNING BID INFORMATION AND BOARD RESOLUTION

- The Bid opening was scheduled for August 8, 2006 and bid tabulation is attached. Bids expire November 6, 2006. The project includes numerous improvements to the Memorial Parkway Treatment Plant. These improvements are related to the raw water transfer station, three filters, the clearwell and chemical feed and storage systems. A summary of the project costs is provided below:

o Design Engineering $ 403,299 o Construction Engineering $ 200,000 o Contractor's Bid $5,899,484 o Misc. & Contingencies $ 362.217

Total Project Cost $6,865,000

Total Memorial Parkway Treatment Plant Improvements

$500,000 financed through BAN 2005 $4,000,000 financed through State Revolving Fund Loan $2,365,000 fmanced through RAN 2007

- The Engineer's Recommendation of Award is attached.

- The Board Resolution fi-om the August 17,2006 meeting is attached.

2835 Crescent Springs Rd Erlanger, KY 41 01 8 (859) 578-9898 Fax (859) 578-5456

Project Titie Memorial Parkway WTP Date Prepared August 14,2006

FUND F Part III - Budget Information

Project Cost Summary

For funding sources other than DWSRF, please identify the granuloan and indicate the award, or application date of such:

t

identify Source of Local Funds:

Northern Kentuckv Water District Revised August 14,2006 Revised Revised

3

I COST CLASSIFICATION 1 LOCAL FUNDS

I

DWSf3F:CONSTRUCTION LOAN APPLICATION (FUND F):Effective llil511998 PAGE 22 of 22

GRANT GRANT

1. Administrative and 1 1 $ Legal Expense

2. Land Acquisition

3. Relocation Expenses

4. Engineering

5. Construction (bid amount)

6. Equipment

7. Miscellaneous

8. Contingencies

LOAN

$15,928 1 $

I

$603,299

$1,899,484

$70,000

I $276,289

$

i FUNDF I TOTAL

$4,000,000

I i 3

1

DWSRF LOAN

$

$

$5,899,484

$70,000

$276,289

9, Total Project Costs Each Funding Source

PROJECT COSTS

$1 5,928

$603,299 ,

$2,865,000 $ $ I 1 $4,000,000 1 $6,865,000

Case No. 2006--. Exhibit C




Bid Tabulation

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Case No. 2006- Exhibit C




Engineer's Recommendation of Award

August 9,2006

b y Earner, P.E. Design Engineering Manager Northern Kentucky Water District 2835 Crescent Springs Road Erlanger, KY 41018

Re : Recornendation of Award Memorial Parkway Treatment Plant Improvements Northern Kentucky Water District

Quest Engineers, Inc.

Dear Amy: Lexington:

2.517 sir Barton Way As you kndw, bids were received and opened publicly on Augxst 8, ~ e x i n g t o n , ~ ( 40509 2006 for the referenced project. Six companies presented responsive bids

859-223-3755 and each has been determined to be mathematically correct. The low 859-223-3150 (FW) bidder was Building Crafts, Inc. (BCI) of Wilder, Kentucky with a total

base bid amount of $5,624,594. Each of the six bids are summarized in Louisville: Table 1. A more detailed bid tabulation is attached.

One Riverfront Plaza

401 West ~ a i n Street Table 1 suite 500 Summarized Bid Results

Louisville, KY 40202 Memorial Parkway Treatment Plant Improvements

Cincinnaf i:

1251 Kemper Meadow Drive

Suite 600

Cincinnati, OH 45240

513-851-9774

513-851-9207 (Fax)

Total Bid Amount

$5,899,484

$6,314,408

$6,368,027

$6,588,000

$6,825,000

$6,923,200

$6,440,040

Bidder

Building Crafts, Inc.

Danis Tndustrial

Fryman - Kuck, Tnc.

Reynolds, Inc.

Pm & Associates, Inc.

W. Rogers Company

Engineers Estimate

Total Base Bid

$5,624,594

$6,101,408

$6,113,027

$6,333,000

$6,525,000

$6,627,200

$6,195,040

Additive Alternate

Bid

$274,890

$213,000

$255,000

$255,000

$300,000

$296,000

$245,000

A review of the bids reveals that NKVVD received very good pricing and that three of the bidders were below the engineer's estimate. The BCI bid is actually 8.5% under the engineer's estimate (when the alternate bid is included). BCI is a well- respected contractor in Kentucky for municipal utility projects and has substantial experience with NKWD. Based on discussions with NKWD staff, it is our understanding that NKWD is comfortable with BCI's capability to perform the work associated with this project. Further, we understand that NKWD has been satisfied with the quality of their work on these past projects. Indeed, the JJGIQuest team has worked with BCI on several projects with each of them resdting in a successfkl conclusion. Based on this information, JJGIQuest recommends that BCI be awarded the contract for the Memorial Parkway Treatment Plant Improvements project.

One final area of discussion is the acceptance of the Additive Alternate Bid for the installation of the Powder Activated Carbon (PAC) Building. The pricing for this item &as very close to the engineer's estimate, and we do not expect that it would be any better from re-bidding this portion separately or waiting to bid it again at a later date. Over the last two years, raw material and equipment prices have gone up at an average of 8% per year. The current expectations of the industry are for that trend to continue for a t least another year before any moderation occurs. Based on this information, our recommendation is that the Additive Alternate Bid be accepted since the contractor will already be mobilized on the job site and pricing is likely to be substantially higher in the future.

The JJG/Qu.est team appreciate the opportunity to have provided professional engineering services to NXVVD for the design and bidding of .the Memorial Parkway Treatment Plant Improvements project. We are excited a t the results of th.e bidding and look forward to the successfirl construction and start-up of the facility improvements. If you have any questions about the results of the bid or any other matter, please feel free to call me at (859) 223-3755.

Vice-Presidentmater Manager

Attachments

Case No. 2006- Exhibit C




Board Resolution

Northern Kentuce Water District Board of Commissioners Meeting

August 17,2006

A regular meeting of the Board of Commissioners of the Northern Kentucky Water District was held on August 17, 2006 at the District's facility at 2835 Crescent Springs Road in Erlanger, Kentucky. All Commissioners were present. Also present were Ron Lovan, Richard Harrison, Bari Joslyn, Mark Lofland, Jack Bragg, Bill Wulfeck, Amy Kramer, Jim Dierig, Mary Carol Wagner, Dave Enzweiler and Charles Pangburn.

Commissioner Koester called the meeting to order.

Commissioner Sommerkamp led those in attendance in the Pledge of Allegiance.

Ms. Joslyn of the District staff delivered a presentation to the Board on Regulatory Compliance.

The Board reviewed articles published and correspondence received since the last regular Board meeting on July 26,2006.

On motion of Commissioner Macke, seconded by Cornrnissioner Wagner, the Board unanimously approved the minutes for the regular Board meeting held on July 26,2006.

On motion of Commissioner Collins, seconded by Commissioner Jackson, and after discussion, the Board unanimously approved the expenditures of the District for the month of July, 2006.

On motion of Commissioner Wagner, seconded by Commissioner Sommerlcamp, and after discussion, the Board unanimously agreed to award the Chesapeake Road water main interconnect and 12-inch replacement project in the cities of Newport and Ft. Thomas to G.M. Pipeline, Inc. and to authorize the District staff to execute appropriate contract documents.

On motion of Commissioner Macke, seconded by Commissioner Sornmerkamp, and after discussion, the Board unanimously agreed to award the Montrose Avenue 6-inch water main replacement project to Jack Gemmer & Son's, Inc. and to authorize the District staff to execute appropriate contract documents.

On motion of Commissioner Collins, seconded by Commissioner Sommerkamp, and after discussion, the Board unanirnously agreed to award the Ohio River Pump Station No. 2 discharge line replacement project to Arnericon Construction and to authorize the District staff to execute appropriate contract documents.

On motion of Commissioner Sammerkamp, seconded by Commissioner Wagner, and after discussion, the Board unanimously agreed to award the Taylor Mill Standpipe painting

project to Security Painting Co., Inc. and to authorize the District staff to execute appropriate contract documents.

On motion of Commissioner Sommerkamp, seconded by Commissioner Jackson, and after discussion, the Board unanimously agreed to award the Ft. Thomas Treatment Plant filter building roof project to CA Eckstein Inc. and to authorize the District staff to execute appropriate contract documents.

On motion of Commissioner Sommerkamp, seconded by Commissioner Wagner, and after discussion, the Board unanimously agreed to increase the project budget for the Memorial Parkway Treatment Plant improvements to $6,865,000, to award the project to Building Crafts, Inc. and to authorize the District staff to execute appropriate contract documents.

On motion of Commissioner Wagner, seconded by Commissioner Collins, and after discussion, the Board unanimously agreed to authorize the District staff to execute an amendment to the existing engineering design contract with CH2MHill to add the design of a 1,400 square foot, treatment unit building.

On motion of Commissioner Collins, seconded by Commissioner Jackson, and after discussion, the Board unanimously agreed to engage CDM to perform engineering services for an enhanced coagulation trial at the Ft. Thomas Treatment Plant and to authorize the District staff to execute appropriate engineering contract documents.

The Board reviewed the District's fmancial reports and Department reports.

Other matters of a general nature were discussed.

There being no further business to come before the Board, the meeting was adjourned.

CHAIR.

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Case No. 2006-- Exhibit D


Project Memorial Parkway Treatment Plant Improvements

Campbell County 1 84-435

PROJECT FINANCE INFORMATION

Customers Added and Revenue Effect

Debt Issuance and Source of Debt

Additional Costs for Operating and Maintenance

Depreciation Cost and Debt Service After Construction

Division of Water SRF Loan Information

There will be zero new customers added and no revenue effect as a result of the Memorial Parkway Treatment Plant Improvements Project.

The amount of debt issuance and source is $500,000 fiom BAN 2005, $2,365,000 fiom BAN 2007, and $4,000,000 from State Revolving Fund Loan.

Additional operating and maintenance costs incurred for the project are as follows:

Annual O&M Savings fiom reduced maintenance costs are expected to offset any increases in power for the new building. There will be no change in labor costs.

Annual depreciation and debt service after construction are as follows:

Depreciation $1 1 4,4 17lyear over 60 years Debt Service $426,225/year over 25 years

2835 Crescent Springs Rd Erlanger, KY 41018 (859) 578-9898 Fax (859) 578-5456

Ernie Fletcher Governor

ENVIRONMENTAL AND PUBLIC PROTECTION CABINET DEPARTMENT FOR ENVIRONMENTAL PROTECTION

Division of Water 1 4 Reilly Road

Frankfort, Kentucky 40601-1 1.90 www.kentucky.gov

LaJuana S. Wilcher Secretary

February 1,2006

Northern Kentucky Water District Attn: Ron Lovan, President P.O. Box 220 Cold Spring, KY 41076-0220

Re: DWSRF# 77940 Priority Listing

Dear Mr. Lovan:

The Kentucky Division of Water (DOW) has selected the Northern Kentucky Water District, Memorial Parkway Treatment Plant Chemical Building project (WX21037560) to receive priority for a Drinking Water State Revolving Fund (DWSRF) loan. As a result, the project must be ready to bid by June 30, 2006. Prior to bidding, the following must be fmalized:

1. DOW approval of an Environmental Information Document

2. DOW approval of a complete financial application

3. DOW approval of plans and specifications, authorizing you to bid your project.

The DOW will be glad to accommodate a meeting with you to discuss the requirements of the program.

Due to limited funds available, projects will be funded based on their "readiness to proceed". If it appears that the June 30, 2006 deadline cannot feasibly be met, please notify the DOW immediately. In such a case, the project would be withdrawn from the current priority listing and placed on the comprehensive DWSRF project list. At what point in the future the applicant wishes to pursue DWSRF funding, the project would have to be reevaluated, ranked and placed on the Division of Water Priority List/ Intended Use Plan for the following year.

Please provide a detailed construction schedule along with your intentions to utilize DWSRF loan funds to Amanda Yeary, DWSRF Coordinator, 14 Reilly Road, Frankfort, KY 40601 or [email protected], within 30 days. If you have any questions, please do not hesitate to contact me or Amanda Yeary at (502) 564-3410 extensions 541 and 412, respectively.

Sin rely,

jm l . q ~ k Doma Marlin, Manager Drinking Water Branch Division of Water

DSM: ALY

C: Richard Harrison, Dir. of Engineering

Printed on Recycled Paper An Equal Opportunity Employer M/F/D

March 1. 2006

Ms. Amanda Yeary Department of Environmental Protection Kentucky Division of Water 14 Reilly Road Frankfort, Kentucky 40601

Re:: DWSRF# 77940 Priority Listing for Memorial Parkway Treatment Plant Chemical Building Project &AH21 037560

Dear Ms. Yeary,

The Northern Kentucky Water District is pleased to be considered for the Kentucky Division of Water for a "State Revolving Loan Fund" in the amount of $4,000,000.00. The District intends to move forward with making a financial application, developing project plans & specifications and providing environmental information to meet the requirements a s outlined in your February I , 2006 letter in an attempt to meet the June 30, 2006 deadline. We are planning to apply for the full $4,000,000 in State Revolving Loan Fund. A detailed construction schedule is attached a s requested. Should you have any questions or need additional information, feel free to contact this office. The District looks forward to working with the KDOW on these important projects. I

Sincerely,

Richard Harrison V.P. Engineering & Distribution

Cc: file attachments

- 3049 Dixie Hwy. P.O. Box 1 7 0 1 r Covington, KY 41 01'7 (859) 578-9898 Fax (859) 578-5456

KENTUCKY lNFaASTRUCTURE AUTHORITY

DIVISION OF WATER

FUND F

Drinking Water Supply Revolving Fund

Application for Loan Assistance

FINANCE AND ADMINISTRATION CABINET NATURAL RESOURCES AND KENTUCKY lNFRASTRUCTURE AUTHORITY ENVIRONMENTAL PROTECTION CABINET

ROOM 261, CAPITOL ANNEX DIVISION OF WATER FRANKFORT, KENTUCKY 40601 14 REILLY ROAD

(502) 564-2090 FRANKFORT, KENTUCKY 40601 (502) 564-341 0

DWSRF:CONSTRUCTION LOAN APPLICATION (FUND F):Effective 1111511998 PAGE 1 OF 22

FUND F

PART I - GENERAL PROJECT SUMMARY

I

1, PROJECT TITLE Memorial Parkway Treatment Plant Improvements

2. TOTAL AMOUNT REQUESTED $ 4,000.000 ---..

Planning $ Design $ Construction $ 4,000,000

---- 3. If this project has p r ~ u s l y been submitted to the Clearinghouse, identify funding source and SAI #.

Source KIA SAI # KY 20060309-0251

4. LEGAL APPLICANT

Name of Representative: Title: Organization: StreeVP.0. Box: City & Zip Code: County: Telephone: Fax: Congressional District: Federal I.D. Number:

C. Ronald Lovan, P. E. PresidenffCEO 7- -- Northern Kentucky Water ~istr ict ' 2835 Crescent Springs Road - Erlanger, KY 41018 Kenton 859-578-9898

5. APPLICATION CONTACT PERSON (Consultant, Area Development District, etc.)

Name: Title: Firm: StreeVP.0. Box: City & Zip Code: Telephone: Fax:

Robert J. Sturdivant -- Associate - -..-- Quest Engineers, Inc. 251 7 Sir Barton Way Lexington, KY 40509 --.-

859-223-3755 859-223-31 50 -

r

To the best of my knowledge and belief data contained in this application is true and correct, and the document has been duly authorized by the governing body of the applicant.

C. Ronald Lovan, P.E., PresidenffCEO - Typed Name and Title

DWSRF:CONSTRUCTION LOAN APPLICATION (FUND F):Effective 11115/1998 PAGE 4 of 22

6. PLANNING AND DESIGN ENGINEER

Name of Firm: -1 Enaineers, lnc. ------ Address: 2517 Sir Barton Wav

Lexington, Kentuckv 40509 -- -- - Telephone: 859-223-3755 -- -.- Fax: -- 859-223-31 50 --- Contact: Brent A. Tippev. P.E. -- - -.

7. CERTIFICATION: Does the applicant certify that no debarred or suspended firms have been or will be used in any phase of this project? Yes [-1 No If yes, attach Certification Form.

8. DEMOGRAPHICS: (please site sources for all population estimates)

a) Past Population of Service Area (5 years ago): 240,080 Source: U.S. Census Bureau

b) Current Population of Service Area: 240,080 Source: U.S. Census Bureau

c) Projected Population of Service Area (20 years): 270,830 Source: ,KY State Data Center

d) Unserved Households in Service Area: .=03 Source: U.S. Census Bureau -

e) Per Capita Income of Applicant's Jurisdiction: $ 21,361 Source: 2000 Census .-

f) Median Household Income of Applicant's Jurisdiction: $42.900 Source: 2000 Census ,

9, PROJECT DESCRIPTION:

A. Describe the project and identify what is being constructed. Explain the current situation and why the project is needed, especially noting any health impact. Refer to planning document(s) if necessary. (attach maps)

The project consists of three components including: I. Improvements to the Memorial Parkway Water Treatment Plant (MPTP)

Chemical building improvements Renovation of three filters Rehabilitation of the clearwell

2. Chesapeake Avenue main replacement 3. Mantross Avenue main replacement

See "Project Description" for full project description.

B. Is the applicable drinking water system under sanction from any enforcement agency? C ] Yes No If yes, please explain and list amounts and dates of any fines paid to date:

DWSRF:CONSTRUCTIQN LOAN APPLICATION (FUND F):Effectlve 1111511998 PAGE 5 of 22

Northern Kentucky Water District Memorial Parkway Water Treatment Plant lmprovements

Project Description

General

In June 2002, the Northern Kentucky Water District (NKWD) acquired the City of Newport water distribution system and Memorial Parkway Water Treatment Plant (MPTP) to help regionalize the water system. In addition to serving the City of Newport, the MPTP will help provide some treatment plant redundancy and will help meet future growth needs for the NKWD. Several components af this facility and the distribution system it serves were identified for improvement. These improvements include the replacement of chemical storage and feed systems, improvements to three of the six filters, improvements and repairs to the 3 million gallon finished water clearwell, a key redundancy interconnect between the Newpart Low Service and High Service portions of the distribution system served by this critical treatment facility and the replacement of a 4-inch transite water main.

MPTP lmprovements

The MPTP existing chemical building is in poor condition and was designed for dry chemical storage only. The NKWD needs to use liquid chemicals to meet current standards for water treatment. This proposed project would involve rebuilding the existing chemical building and appurtenances, updating the outdated chemical pumps and piping, and upgrading the liquid chemical storage areas to include a containment system. These improvements will help improve the efficiency of the plant and the overall site safety which would benefit our existing and future customers. This project also includes some modifications to the reservoir pumping station and pipe work. This improvement will allow the MPTP to 1) supplement the potable water supply of the NKWD, 2) have improved Microbiological and Turbidity removal by enhancing chemical systems, improving chemical reliability and 3) produce a more consistent water quality.

The MPTP project also includes renovating three filters because currently only three of the six available filters are functional. The three filters cannot be used because of problematic valves, nonfunctioning surface wash systems and media difficulties. This improvement will rehabilitate Filters I ,,2 and 3 for operational flexibility and redundancy purposes. Presently there is filter redundancy when the plant is at capacity. This improvement will provide better finished water turbidity by improving the filter performance of the nan-renovated filters and allowing the filters to perform at a lower flow rate. This improvement will also help allow the plant to be expanded to meet future supply needs.

The final portion of this project includes the rehabilitating and baffling of the MPTP 3- mgd clearwell. The existing valves that control water flow through the clearwell's chambers are not functional. As a result, the separate chambers cannot be isolated independently of each other making inspection difficult and cleaning impossible. In addition the concrete is in need of repairs in numerous locations due to cracking and chipping and exposed reinforcing rods. NKWD has also performed a tracer study of the clearwell and has found that in its current condition, it will not be able to meet disinfection contact time requirements during cold water temperatures at flow rates near the plant's rated capacity. As a result, the NKWD plans to install baffling during the renovation project to improve disinfection performance at the MPTP. As a result of these improvements, CT removal requirements for microbial pathogens would be greatly improved. The clearwell rehabilitation and baffling improvements will provide better finished water quality by improving the disinfection efficiency of the treatment plant.

Chesapeake Avenue Main Replacement

The second component involves a critical interconnection on Chesapeake Avenue between the distribution service area served by the NKWD's Fort Thomas Treatment Plant and the MPTP service area. This new water main improvement includes an interconnection between the NKWD's 1017 gradient service area and its 740 service area in Newport. This improvement will 1) enhance pressure during emergency conditions created by breaks and leaks in the NKWD's aged distribution system and 2) provide supplemental flow in the event of inadequate distribution storage due to a system emergency. The existing 6-inch main will be replaced with a new 12-inch main.

Montrose Avenue Main Replacement

The third component involves the rqplacement of a 460 foot long section of 4 inch transite water main on Montrose Avenue located in the City of Fort Thomas, The 4-inch main will be replaced with 6-inch water main.

C. Have business closings or disruptions occurred due to infrastructure inadequacy or failure? Yes No If yes, please explain.

D. Identify any differences with the approved planning document.

None

E. List any proposed new businesses or housing developments in your service area including projected start date, water usage and revenue impact.

Mot Applicable

F. Does the Public Service Commission (PSC) have jurisdiction over this project? Yes No If yes, please describe their role and estimated schedule of review and list your

PSC contact person.

- Oversight of Rates - Issue Certificate of Convenience and Necessity - 7/1/2006 Submittal to PSC for Review - Contact Person - Jim Rice

G. Will the applicant perform any of the construction on the proposed project? IZ] Yes No if yes, please describe the type of work to be performed.

NOTE: FORCE ACCOUNT IS JNELlGlBLE FOR DWSRF PARTsClATlON

H. If new service is proposed, will the users have access to a public sewer system? C] Yes CI] No If not, how will sewer service be handled?

Not Applicable

DWSRF:CONSTRUCTION LOAN APPLICATION (FUND F):Effective 1111511B9B PAGE 6 of 22

10. PREVIOUS KIA ASSISTANCE If a Fund F or F1 loan has been previously received, indicate:

- Fund F - Fund F1

Date of Assistance Agreement Amount $- Closeout Date Final Amount $

1 I. LAND ACQUISITION

A. Will this project require land acquisition? Yes No Number of parcels

B. Are easements needed? Yes I No Number of parcels 1

Contact the Division of Water for instructions. (All land acquisition must comply with the Uniform Relocation Assistance and Real Property Acquisition.) A site certificate is required to be submitted prior to approval of the plans and specifications.

C. For land already acquired, was prior approval of purchase and determination of compliance with the Uniform Relocation Assistance and real Property Acquisition Policies Act of 1970 (P.L. 91-646) and 49 CFR Part 24 obtained from the Division of Water? Yes No If no, please explain.

D. If applicant has obtained the necessary land, indicate if by:

(1) - Leasehold interest i. Length of lease or other estate interest: ii. Is lease renewable? Yes No If yes when? iii. Annual rental rate: $ ---

(2) - Fee simple Title (3) Other (specify)

Attach description of acquisition process and documentation of compliance with 49 CFR Part 24.

12. NEGATIVE IMPACT: Will the proposed project cause the displacement of any of the following?

Yes No If so, provide the number of:

Individuals . Businesses Families Farms

13. ANTICIPATED PROJECT SCHEDULE Chesapeake Montross MPTP

A. Bid Advertising Date(s) -. 711 312006 711 312006 711 312006 B. Bid Opening Date(s) -" 81212006 - 81212006 8/2/2006 C. Construction Contract Award Date(s) 1013112006 10131 I2006 1 0131 I2006 D. Construction Start Date(s) 1 111 012006 .- 1 111 012006 1 111 012006 E. Construction Completion Date 21912007 I 1912007 1 111 012007


14. CONSTRUCTION CONTRACTS: How many construction contracts are anticipated?

Please list all constrt~ction contracts below:

Estimated Amount Actual Bid Amount /To Be Completed Later)

1. Chesapeake Avenue Main $ 472.57M. $ 2. Montross Avenue Main $ 42,812.34 $ 3. Memorial Parkway WTP $ *- 4,701,157.33 $

Will all contracts be bid at the same time? Yes [J No If not, please attach a schedule for each contract.

See "Anticipated Project Schedule" on Page 7.

NOTE: All contracts must be bid before the binding commitment can be issued and the loan agreement can be executed.

END PART 1 - GENERAL PROJECT SUMMARY

DWSRF:CONSTRUCTION LOAN APPLICATION (FUND F):Effectlve 1111511998 PAGE 8 of 22

FUND F

PART I1 - FINANCIAL ANALYSIS

1. FINANCIAL FORECAST: Generally speaking, how does the applicant anticipate paying the increased debt service, operation, maintenance and replacement reserve expenses (OM&R) required for this loan (e.g.;

existing revenues, increased customers, higher rates or other special assistance)?

Existing Revenues --

2. WATER SOURCES: Please list all sources of water. If water is received from another system, please describe the contractual relationship (e.g.; usage, price per gallon). Licking River Ohio River ------

3. WATER TREATMENT: Is the applicant's water being treated by another system. III] Yes No If so, please describe the contractual relationship (e.g.; usage, price per gallon).

Does the applicant treat another system's water? Yes I#I No If so, please describe the contractual relationship (e.g.; usage, price per gallon).

4. WATER DISTRIBUTION: Does the applicant supply water to any other systemlcommunity? Yes a No If so, please describe the contractual relationship (e.g.; usage, price per gallon) and complete the following:

5. GOVERNMENT USERS:

b

A. Does the system provide services to or receive services from any major state or federal agency user such as a prison? C] Yes No If yes, please briefly describe and attach a copy of the service agreement(s).

Communitv # of Customers Revenue Derived Pendieton County WD 201 1 $ 235,541.26 City of Walton - 1304 $ 406,099.56 Bullock Pen WD 61 69 $ 203,541.96

B. Please identify any state park being served.

None -. ---.--


6. CUSTOMERS:

A. Number of connections currently served:

72,484 Residential -- 4,485 Commercial 123 Industrial

B. Number of connections to be added to customer base as a result of the proposed project. Quantify if numbers are approximate. Please provide a brief verbal description of the customer groups.

Residential Not Applicable

Commercial Not Applicable

-- Industrial Not Applicable

C. Attach evidence of new customers' willingness to connect, such as signup sheets, letters of interest, minutes of public meetings or news articles.

D. If legal action is required to force connection, under what legal authority will it be accomplished?

ACCOUNTlNGlAUDlT REQUIREMENTS:

A. Are revenues and expenses for the drinking water system accounted for separately? Yes C] No If not, please describe the accounting procedures used.

SEPARATION OF ACCOUNTS IS REQUIRED FOR LOAN APPROVAL.

B. Is the applicant required to have an annual audit performed? Yes No If not, please explain.

C. Provide three copies of each of the last three annual audit reports and/or the audited financial statements If an audit is currently in process, please provide an estimated completion date. See Attachment "H"

8. CUSTOMER BILLINGS

A. Please explain the current billing procedure. Will the procedure change as a result of the project? D y e s NO

Who performs billings and collection services? If not the applicant, provide a copy of any agreements.

Northern Kentucky Water District


B. How many accounts receivable are more than 60 days old?

Number 4,389 Total Amount $48,537-12 % of ~o ta l ' _0.004

C. Percentage Rate of Collection: Annual Collection $ 34,732,865.75 = 0.98495 -- Yo (last audit period) h n u a l Billing $ 35,263,574.00

D. What are the penalties for unpaid bills? 10% late penalty charge is applied to any unpaid water amount after the due date

When are these penalties invoked? Late penalty charge is applied one day after the due date on the bill. --

..--

E. If a rate increase is required, attach evidence of new customers willingness to pay, such as signup sheets, letters of interest, minutes of public meetings or news articles.

9. RATE STRUCTURE (Attach 2 copies each of current and proposed water and wastewater rate ordinances.)

A. Date of last rate adjustment for an average residential customer

Date of Adiustment % Change Water 6/1/2006 7% Wastewater -

B. Current monthly charge for 4,000 gallons residential water usage: $25.66

C. Public Notification Not Applicable

1. Attach evidence that the customers who will experience a rate increase as a result of this project have been notified.

2. Have any public meetings been held on the proposed project or rate increases in the last six months? C] Yes No

If yes, attach minutes.

D. Method of collection of water fees: -

E. Do any users provide more than 5% of the water revenue for the system? rZ] Yes No

List, if yes:

Name -- % Service Revenue

DWSRF:CONSTRUCTION LOAN APPLICATION (FUND F):Effective 11/15/1998 PAGE 11 of 22

May. 23 . 2 U U b 1 2 : 4 j t ' M

APPENDIX A

APPENDIX TO AN ORDER OF THE KENTUCKY PUBLIC SERVICE COMMISSION IN CASE NO. 2005-00148 DATED APRIL 28,2006

The following rates and charges are prescribed for the customers in the

area served by Northern Kentucky Water District. All other rates and charges not

specifically mentioned herein shall remain the same as those in effect under

authority of this Commission prior to the effective date of this Order.

Meter Size 518; 314" 1 °

1 112" 2" 3" 4" 8" 8" 10"

First Next Over Wholesale

Service Chanres Monthlv S.lQ.3. $1 0.99 $1 aaa $1 3.51 $17.07 $41.22 $51.63 $76.45 $1 03.24 $1 37.30

Quarterly $1.6.09 $1 6.95 $1 9.49 $22.96 $32.28 $1 00.44 $226.09 $186.08 $25422 $33 1.96

Commodity Charges Monthlv Block Quarterb Block Rates

ccf ccf 15 45 $2.81 per ccf

1,635 4,905 $2.43 per ccf 1,650 4,950 $2.1 6 per ccf

$1.89 per ccf

APPENDIX A

No, 9039 P. 4

APPENDIX TO AN ORDER OF THE KENTUCKY PUBLIC SERVICE COMMlSSlON IN CASE NO. 2005-00148 DATED APRIL 28,2006

The following rates and charges are prescribed for the customers in the

area served by Northern Kentucky Water District. All other rates and charges not

specifically mentioned herein shall remain the same as those in effect under

authority of this Commission prior to the effective date of this Order.

Meter Size 5l8: 314" 1 P

1 112" 2" 3" 4" 8" 8" I V

First Next Over Wholesale

Service Chames Monthlv SlQ.63. $1 0.99 $I.Z.QQ $1 3.51 $17.07 $41.22 $51.63 $76.45 $1 03-24 $137.30

Commodity Charges Monthlv Block Quartertv Block Rates

ccf ccf 15 45 $2.81 per ccf

1,635 4,905 $2.43 per ccf 1,650 4,950 $2.1 6 per ccf

$1.89 per ccf

10. REVENUES

A. Provide the following information, based on the applicant's fiscal year, for water customers:

Month Gallons Used Revenue

1 January2005 - 2 February 2005

3 March 2005

4 April 2005 - 5 May 2005

6 June 2005

7 July 2005

8 ~ugust 2005

9 September 2005

10 October 2005

11 - 12 December 2005

B. Provide the following information, based on the applicant's fiscal year, for wastewater customers:

Not Applicable

Month Gallons Used Revenue

SPACE LEFT BLANK

DWSRF:CONSTRUCTION LOAN APPLICATION (FUND F):Effective 111151i998 PAGE 12 of 22

C. Demonstrate any revenue increase derived from a rate increase and/or from an increase in the number of customers by completing the following tables which detail the annual revenue derived from six different monthly consumption categories. It will be necessary to know the number of customers that fall into each consumption category and the average monthly bill for those customers. From this information, monthly annual revenue from each consumption category can be derived. For example, if there are 500 customers who use between 3001 and 5000 gallons per month and pay an average bill of $20.00, $1 0,000 of revenue per month ($120,000 annually) is derived from that consumption category. The sum of the annual revenues from each consumption category should approximate revenue shown for that annual period in the audit.

Water - Last Annual Audit Period Attached

Customer Monthly Consumption

(A) Number of

(B) Avg Monthly

Cateaories (aallons) Customers - Bill

100001 +

TOTAL

(C)=(A)x(B) (D)=(C)xl2 Monthly Annual

Revenue Revenue

Water - Proposed Not Applicable

Customer Monthly (A) (B) (C)=(A)x(B) (D)=(C)xl2 Consumption Number of Avg Monthly Monthly Annual

Cateaories (aallons) Customers - Bill Revenue Revenue

0 - 3000 ---

3001 - 5000 - ---

5001 - 10000 -

10001 - 50000 - -------

50001 - 100000 -- ---

100001 + -- -

TOTAL -- --

DWSRF:CONSTRUCTION LOAN APPLICATION (FUND F):Effective 1111511998 PAGE 13 of 22

Consumption Category Number of Customers Avg Monthly Bill Monthly Average Revenue Annual Average Revenue

Total

I1 Wastewater - Last Annual Audit Period Not Applicable

Customer Monthly Consumption

(A) Number of

Cateaories (nallons) Customers

100001 -t

TOTAL

(B) Avg Monthly

Bill -

(C)=(A)x(B) Monthly Revenue

(D)=(C)x12 Annual Revenue

Wastewater - Proposed Not Applicable

Customer Monthly (A) (B) (C)=(A)x(B) ( D)=(C)xl2 Consumption Number of Avg Monthly Monthly Annual

Catenories (gallons) Customers - Bill Revenue Revenue

0 - 3000

3001 - 5000 - ---

5001 - I0000 -..---

10001 - 50000 - --- 50001 - 100000 --. ----- --

100001 + ---

TOTAL -- -- -

SPACE LEFT BLANK


D. 1. Using the past three audited Enterprise (utility) Fund financial statements, list the revenue totals and compute the change from year to year.

Other Operating

FY - Water % Chq Wastewater % Chq Revenue % Ch

2003 $ 28,200,811 - -- $- NIA $

2. Please explain any revenue decreases or any revenue increases of 10% or greater.

I 1 OPERATING EXPENSES

A. Please calculate additional operation and maintenance expenses needed for the first year of plant operation. Not Applicable

O & M Last Audit

0 &M First Year of Operation Difference

B. Please use the past three audited Enterprise Fund financial statements to list the operating expense totals (less depreciation and amortization) and compute the change from the previous year.

Other Operating

FY - Water % Chq Wastewater % Chq Expense % Chq

2003 $ 18,734,903 - $ NIA $

SPACE LEFT BLANK

DWSRF:CONSTRUCTION LOAN APPLICATION (FUND F):Effective 111151lB98 PAGE 15 of 22

12. LONG TERM DEBT

Please provide the following information on all outstanding debt secured by the Enterprise Fund (water, wastewater, and other utilities).

WATER Attached

Date Principal Annual Annual Date of

Creditor of Orig Loan1 Balance Interest Principal Interest Final issuer Issue Bond Size Outstanding - Rate Pavment Pavment Maturitv

-- -7

WMT'EWATER Not Applicable

Date Principal Annual Annual Date of

Creditor of Orig Loan/ Balance Interest Principal Interest Final Issuer Issue Bond Size Outstandinq Rate Pavment Pavment Maturitv

--

--

I I Date Principal Annual Annual Date of

Creditor of Orig Loan1 Balance Interest Principal Interest Final Issuer Issue Bond Size Outstanding - Rate Pavment Pavment Maturitv

DWSRF:CONSTRUCTION LOAN APPLICATION (FUND F):Effectlve 11/1511998 PAGE 16 of 22

Restricted Net Assets

Net assets comprise the various net earnings from operating and non-operating revenues, expenses and contributions of capital. Net assets are classified in the following three components: invested in capital assets, net of related debt; restricted; and unrestricted net assets. Invested in capital assets, net of related debt, consists of all capital assets, net of accumulated depreciation and reduced by outstanding debt that is attributable to the acquisition, construction and improvement of those assets. Restricted net assets consists of net assets for which constraints are place thereon by external parties, such as lenders, grantors, contributors, laws, regulations and enabling legislation, including self-imposed legal mandates. Unrestricted net assets consists of all other net assets not included in the above categories.

Included in restricted net assets at December 31,

2005 2004 Boone Florence Settlement $ 3,344,622 $ 3,680,638 Bond Proceeds Fund 17,242,047 9,O3fl1675 Debt Service Reserve Account 12,472,874 12,534,354 Debt Service Ac~ount 6,547,634 3,219,517 Improvement, Repair & Replacement 3,074,102 2,917,901

Total Restricted Net Assets $ 42,681,276 $ 31,387,085

NOTE B - ACCOUNTS RECEIVABLE 2005 2004

Accounts receivable arising from billings of metered water sales $ 3,681,014 $ 4,222,200

Accrual for estimated unbilled , water revenue 4,900,000 4,900,000 Other 259,169 457,556

Total net accounts receivable -$ 8,840,183 $ 9,579,756

NOTE C - BONDED INDEBTEDNESS

Fiscal Court of Kenton County, Kentucky

The Kenton County Water District received a $100,000 deferred payment loan at 3%. This loan was required as a local match to qualify for a $750,000 Community Development Block Grant for Phase I of a water project in southern Kenton County. This loan will become due and payable only after sufficient customers in southern Kenton County are obtained in order to reduce the user rates, including surcharges, to approximately $26.00 per month.

Water District Refunding Revenue Bonds, Series 199 7

On October 22, 1997, Water Refunding Revenue Bonds were issued by the Northern Kentucky Water District with a face value of $1 1,225,000 pursuant to the 1985 General Bond Resolution as amended by a First Supplemental General Bond Resolution adopted November 17, 1987.

The purpose of the bond issue was to redeem all the $1,600,000 Northern Kentucky Water District Wa- ter District Revenue Bond Anticipation Note, dated April I, 1997 and to discharge and defease all of the currently outstanding i) Campbell County Kentucky Water District Revenue Refunding Bonds, 1989 Se- ries A dated May 1, 1989; ii) Campbell County Kentucky Water District Revenue Bonds, Series 1991 dated December 1, 1991; and, iii) Campbell County Kentucky Water District Revenue Bonds, Series 1992 dated August I, 1992.

The Water District Revenue Bonds, Series 1997, are scheduled to mature as follows:

Total Interest Principal Interest Debt

Year Rates Amount Amount Service 2006 4.70% $ 810,000 $ 279,860 $ 1,089,860 2007 2008 2009 201 0

2011-2015 201 6-2020 2021 -2022

Totals '

Water District Revenue Bonds, Series 1998

in December 1998, the Northern Kentucky Water District sold $1 1,355,000 of its Revenue Bonds for the purpose of paying costs of acquiring and construction of various water district projects.


Year 2006 2007 2008 2009 201 0

201 1-2015 201 6-2020 2021-2025 2026-2028

Totals

Total Interest Principal Interest Debt Rates Amount Amount Service 4.75% $ 255,000 $ 469,080 $ 724,080 4.75% 265,000 466,730 721,730 4.75% 280,000 443,786 723,786 4.75% 280,000 430,486 71 0,486 4.75% 295,000 41 6,830 71 1,830

4.75-4.85% 1,710,000 1,852,694 3,562,694 4.875% 2,180,000 1,382,550 3,562,550 4.875% 2,785,000 780,122 3,565,122 4.875% 1,755,000 11 8,097 1,873,097

$ 9,805,000 $ 6,350,375 $ 16,155,375

Water District Revenue Bonds, Series 2001

In October 2001, the Northern Kentucky Water District sold $16,325,000 of its Revenue Bonds for the purpose of paying costs of acquiring and construction of various water district projects and to redeem the Series 2000 Bond Anticipation Note.


Year 2006 2007 2008 2009 2010

201 1-2015 201 6-2020 2021 -2025

2026 Totals

lnterest Rate

3.50% 3.88% 4.00% 4.20% 4.30%

4.30-4.50% 4.50-4.75% 4.75-5.00%

Principal Amount

$ 215,000

lnterest Amount

725,312 717,675 710,400 703,745 698,878

3,310,748 2,418,452 1,125,000

Total Debt

Service $ 940,312

917,675 880,400 858,745 773,878

5,785,748 7,093,452 7,105,000

Rural Developmenf Loan

In August 2000, the Northern Kentucky Water District closed an a loan agreement with the Department of Agriculture for the Sub District C Construction project. The amount of the loan was $2,287,000 with an annual interest rate of 5%. The repayment of the loan is on a 40 year amortization schedule.

The following is a schedule of future debt service requirements to maturity:

Total . - Principal Interest . Debt

Year Amount Amount Service 2006 $ 26,000 $ lOQ,OOO $ 135,000 2007 27,000 108,800 135,800 2008 28,000 107,500 135,500 2009 30,000 105,150 135,150 2010 31,000 1 04,250 135,750

201 1-201 5 181,000 496,300 677,300 2016-2020 232,000 446,200 678,200 2021 -2025 296,000 382,050 678,050 2026-2030 377,000 300,400 677,400 2031-2035 484,000 196,100 680,100 2036-2039 484,000 62,000 546,000

Total $ 2,196,000 $ 2,417,750 $ 4,614,250

Water District Refunding and Revenue Bonds, Series 2002 A

In February 2002, the Northern Kentucky Water District sold $45,485,000 of its Refunding and Revenue Bonds dot' the purpose of refunding in advance of rnalrurity the Water District's outstanding Refunding and Revenue Bands dated March 1, 1992 in the principal amount of $26,565,000. Additional proceeds were used to purchase the City of ,Newport Waterwarks system.

The Water District Revenue Bonds, Series 2002 A, are scheduled to mat~ire as follows:

Total Interest Principal interest Debt

- Year Rate Amount Amount ' Service 2006 4.50% $ 370,000 $ 2,160,115 $ : 2,530,115 2007 2008 2009 2010

201 1-2015 201 6-2020 2021-2025 2026-2027

Totals

Water District Revenue Bonds, Series 2002 B

In December 2002, the Northern Kentucky Water District sold $10,575,060 of its Refunding Revenue Bonds for the purpose of refunding in advance of maturity the Water District's outstanding Refunding and Revenue Bonds dated December 1 , 1 9 9 2 in the principal amount of $9,945,000.

The Water District Revenue Bonds, Series 2002B, are scheduled to mature as follows:


Year 2006 2007 2008 2009 2010

2011-2015 201 6-201 7

Totals

ate" Amount Amount Service 3.00% $ 530,000 $ 341,406 $ 871,406-

Water Disfricf Refunding Revenue Bonds, Series 2003 A

In March 2003, the Northern Kentucky Water District sold $1,615,000 of its Revenue Bonds in orde'r to . redeem the Revenue Bonds, Series 1995C. The bonds maturing on or after February I, 2014 are subject to redemption, in whole or in part, on any date, on or after February I, 2013 at a rederrlption price of 100%.

The Water District Refunding Revenue Bonds, Series 2003 A, are scheduled to mature as follows:

Total

Year 2006 2007 2008 2009 201 0

201 1-201 5 201 6-2020 2021 -2025

Interest Principal Interest Debt Rate Amount Amount Service

1.75% $ 35,000 $ 64,531 $ 99,531 2.20% 35,009 63,840 98,840 2.60% 35,000 ' 63,000 98,000 3.00% 40,000 61,945 101,945 3.30% 40,000 60,685 100,685

3.55-4.05% 21 5,000 280,646 .- 495,646 4.15-4.50% 270,000 230,938 500,938 4.50-4.55% 335,000 1 63,448 498,448

2026-2030 4.55-4.60% 41 5,000 78,006 493,006 2031 -2032 4.60% 125,000 4,255 129,255

Totals $ 1,545,000 $ 1,071,294 $ 2,616,294

Wafer District Revenue Bonds, Series 2003 B

In June 2003, the Northern Kentucky Water District issued $30,270,000 of its Revenue Bonds in order to redeem Bond Anticipation Renewal Notes, Series 2003A, that had been issued in January 2003 for the purpose of paying off two series of bond anticipation notes that had been issued in 2001 and, also, to fund certain copstr'uction projects of the District. The bonds maturing on or after February 1, 2014 are subject to redemption, in whole or in part, on any date, on or after August 1, 2013 at a redemption price of 100%.

The Water District Revenue Bonds, Series 2003 B, are scheduled to mature as follows: Total

Interest Principal Interest Debt Year 2006 2007 2008 2009 2010

201 1-2015 201 6..2020 2021 -2025

Rate 2.00% 2.00% 2.00% 2.25% 2.75%

3.00-3.25% 3.50-4.125%

4.125%

Amount

8 860,000 $ 880,000 895,000 915,000 940,000

5,145,000 6,135,000 7,515,000

Amount 1,022,100 1,004,700

986,950 967,706 944,488

4,270,759 3,283,503 1,896,984

Service $ 1,882,100

1,884,700 1,881,950 1,882,706 2,884,488 9,415,759 9,418,503 9,411,984

2026-2028 4.125% 5,315,000 334,847 5,649,847 Totals $ 28,600,000 $ 14,712,037 $ 43,312,037

Water District Refunding Revenue Bonds, Series 2003 C

in December 2003, the Northern Kentucky Water District issued $23,790,000 of its Refunding Revenue Bonds for the purpose of refundirig in advance of maturity the Water District's outstanding Revenue Bonds Series 1993A, Series 199514, and Series 1995B in the principal.amount of $21,290,000. The bonds maturing on or after February 1, 2015 are subject to redemption, in whole or in part, on any date, on or after February I, 2014 at a redemption price of 100%.

The Water District Revenue Bonds, Series 2003C, are scheduled to mature as follows:

Total

Year 2006 2007 2008 2009 2010

201 1-201 5 201 6-2020

Totals

Interest Principal Interest Debt Rates Amount Amount Service 2.00% $ 1,180,000 $ 724,544 $ 1,904,544 2.25% 1,215,000 699,075 1,914,075 2.50% 1,235,000 669,969 1,904,969 2.75% 1,270,000 637,069 1,907,069 2.75% 1,305,000 600,031 1,905,031

3.00-4.00% 7,260,000 2,285,919 9,545,919 4.00-4.25% 7,735,000 755,634 . -.8,490,634

$ 21,200,000 $ 6,372,241 $ 27,572,241

Water District Bond Anticipation Notes, Series 2004

In April 2004, the Northern Kentucky Water District sold $3,605,000 of Bond Anticipation Notes for the purpose of purchasing'a central facility for the district. The Bond Anticipation Notes mature as follows:


Year' Rate Amount Amount Service 2006 1.70% $ 3.605.000 $ 30.642 $ 3.635.642 Totals

. -

Water Districf Revenue Bonds, Series 2004 _ _ I

In November 2004, the Northern Kentucky Water District sold $10,455,000 of' its Revenue Bonds in order to fund various construction projects. The bonds maturing on or after February 1, 2015 are subject to redemption, in whole or in part beginning August I , 2014 at a redemption price of 100%.

The Water District Refunding Revenue Bonds, Series 2004, are scheduled to mature as follows:

Year 2006

2007 2008 2009 201 0

2011-2015 201 6-2020 2021-2025 2026-2029

Totals

Total

Interest Principal Interest Debt Rate Amount Amount Service

1.75% $ 275,000 $ 399,881 $ 674,881

2.20% 285,000 394,103 679,103 2.60% 290,000 387,631 677,631 3.00% 295,000 380,314 675,314 3.00% 305,000 371,869 676,869

3.00-4.00% 1,680,000 1,703,397 3,383,397 4.00-4.50% 2,035,000 1,349,500 3,384,500

4.50% 2,535,000 798,975 3,333,975 4.50% 2,485,000 285,975 2,770,975

$ 10,185,000 $ 6,071,645 $ 16,256,645

Taylor Mill Purchase Financing

In March 2004, the Water District purchased the assets of the Taylor Mill Water System for $3,000,'000. ,

The purchase price will be paid over 14 years without interest. Payments are due as follows:

Principal Year Amount 2006 $ 250,000 2007 250,000 2008 250,000 2009 175,000 2010 . 175,000

201 1-2015 875,000 2016-2018 400,000- . * - ..

Totals $ 2,375,000

Water District Bond Anticipation Notes, Series 2005

In May 2005, the Northern Kentucky Water District sold $17,980,000 of Bond Anticipation Notes for the purpose of renovating the new central facility for the district and to pay part of the costs of the 2005 construction program. The Bond Anticipation Notes mature as follows:

Total Principal Interest Debt

Year Amount Amount Service 2006 $ $ 584,750 $ 584,750 2007 17,980,000 292,170 18,272,170 Totals $ 17,980,000 $ 876,920 $ 18,856,920

I

The District is in compliance with Section 726-subsection (iii) of the 1985 General Bond Resolution (as I , amended November 17, 1987) which requires that the net annual income and revenues, as adjusted, I be equal to at least one and twenty hundredths (1.20) times the maximum annual debt service require-

ment coming due in any future twelve (12) month period beginning February 1 and ending January 31 on all Bonds outstanding payable from pledged receipts.

2005 Year Ended December 31,

Net annual income and revenues as defined by resolution including service applications $ 17,131,759

Maximum annual debt service $ 10,953,130 Factor x 1.20

Minimum Net Annual Income and Revenues 13,143,756 Deficit of Net Annual Income and Revenues

Over Maximum Annual Debt Service $ 3,988,003 Actual debt service coverage is 1.56

Changes in long-term debt are as follows:

Balance Balance 1213 112004 Additions Retirements 12/31 12005

Bond indebtedness Series 1997 Series 1998 Series 2001 Series 2002 A Series 2002 B Series 2003 A Series 2003 B Series 2003 C Series 2004

Total bond indebtedness

Taylor Mill purchase note -

Bond anticipation notes Bond anticipation notes Rural development loan Deferred note payable

Total long-term debt

Less: current portion Total long term debt less

current portion

13. GOVERNMENTAL FINANCING

Please provide the following information for any state or federal funds for water and wastewater construction projects received during the past five years.

Date Funding Awarded Proiect Source

2001 Sub District E

2003 Sub District RF

2003 Sub District K

812005 Subdistrict F

812005 Subdistrict G

CDBG

CDBG

KIA

KIA

KIA

Amount Type of

Assistance

$ 998,000 - Grant

$ 399,910 ---~ Grant

$ 229,680 Grant

$ 1,288,000 Grant

1,000,000 Grant

14. DEBT SERVICE EXPENSES

A. Please use the past three audited Enterprise Fund financial statements to list the debt service expense totals and compute the change from the previous year.

Water Wastewater Other Debt Serv Debt Serv Debt Serv

FY Expires %Chanae - Expires % Change Expenses % Chanae

B. Describe any debt service expense increase or any debt service expense decrease of 10% or greater.

i s . RESERVES

Please calculate the amount of funds to be set aside annually for replacement costs. This amount should be based on the design life of the system. $ 3,733,800

END PART II - FINANCIAL ANALYSIS


FUND F

PART Ill - BUDGET

If other funding sources are proposed to be used with Fund F, please identify the funding source and the amount for each line item.

I. ADMINISTRATIVE AND LEGAL EXPENSES

Allowable administrative expenses do not include costs that are related to the normal functions of government. Allowable legal fees are generally those associated with the purchase of eligible land or easements and certain services in support of the project (e.g.; review of contracts compliance with the Real Property Acquisition Act).

Cost Cateaory Funding

Cost - Sou rce(s) Total Cost

Advertisements $ 2,200 NKWD

Legal Fees $ 10,000 NKWD ___

Other E m i n - $ 3,728 NKWD

2. LAND ACQUISITION

This category includes purchases, lease, and/or easements for the site andlor rights-of-way.

Cost Cateaory Funding

Cost - Source(s) Total Cost

3. RELOCATION EXPENSES

Enter estimated costs related to relocation advisory assistance, replacement housing, relocation payments to displaced persons and businesses, etc.

Cost Cateaorv Funding

Cost - Source(s) Total Cost


4. ENGINEERING

Planning - Cost

Water Audit $- - Water Supply Plan Amendment $.--- --

Loan Application $----

Water Use Ordinance $

User Charge System $- -

Environmental Review $- --

Other - " - $--

Design

Preliminary Engineering Design Report $- --

Plans/Specifications $ 537,300

Preliminary Plan of Operation $- --

Value Engineering (if applicable) $

Construction Services

SecuringIEvaluating Bids

Change Orders

General Engineering Reviews

On-site Inspections

Provide As-Built Drawings $-

Resident Inspection $--

Other Enaineerina Services

Final Plan of Operation

0 & M Manual

Start-up Services

Other

Additional Enaineerinq Services

Negotiation of Service due to change in Scope $----

Service as expert witness $ --

Other ---

TOTAL ENGINEERING COSTS

Funding Source(s) Total Cost

NKWD


5. CONSTRUCTION COSTS ESTIMATE

Enter the estimated cost of construction contracts only. (Space is provided for additional information such a s lacation, contracts, etc.)

Pre-Bid Engineer's Estimate Actual Bid Prices

Cost C a t e m

Chesapeake Avenue --.

Montross Avenue

MPTP -

Cost - Funding Source(s) Total Cost --

472,575 NKWD $--- $--- 472,575

$-. 42,813 NKWD $ 42,813

TOTAL CONSTRUCTION COSTS

SPACE LEFT BLANK

DWSRF:CONSTRUCTION LOAN APPLICATION (FUND F):Effective I111511998 PAGE 20 of 22

6. EQUIPMENT

Enter the estimated cost of shop, laboratory, and safety equipment, etc. to be used at the facility if such costs are not included in any construction contract.

Cost Cate~ory Cost - Funding

Source(s) Total Cost

7. MISCELLANEOUS

Enter the estimated cost for items such as but not limited to value engineering, interim financing, and capitalized interest.

Funding

Cost Cateslory - Cost Source(s) Total Cost

8. CONTINGENCIES

Enter estimated contingency costs. This amount should be only calculated at 5% of total construction contracts.

Funding Source(s)

Northern Kentuckv Water District

9. TOTAL PROJECT COSTS

Funding Sourcels)

DWSRF, Northern Kentucky .Water District ---

Total Cost

PROCEED TO PAGE 22 - PROJECT COST SUMMARY DWSRF:CONSTRUCTION LOAN APPLICATION (FUND F):Effective 1111511998 PAGE 21 of 22

Project Title Memorial Parkway WTP Bate Prepared

FUND F Part Ill - Budget Information


For funding sources other than DWSRF, please identify the grantlloan and indicate the award, or application date of such:

COST CLASSIFICATION

1. Administrative and Legal Expense

2. Land Acquisition


4. Engineering

5. Construction

6. Equipment

7. Miscellaneous

8. Contingencies

9. Total Project Costs Each Funding Source

Identify Source of Local Funds:

Revised Revised Revised

LOCAL FUNDS

$ 15,928

537,300

I ,216,545

260,827

$ 2,030,600


GRANT

$

GRANT

$

I I

$

I

LOAN

$

$

FUND F DWSRF LOAN

$

4,000,ooo

I

TOTAL PROJECT COSTS

$ 15.928

537,300

5,216,545

260.827

] $ 4,000,000 $ 6,030.600

Attachments

a. Authorizing Resolution of Legal Application.

b. Title VI Compliance Report (EPA Form 4700-4).

c. Debarment Certification.

d. Procurement Package with Engineering Agreement.

e. Current and Proposed Water User Charge SystemIRate Ordinance and

Water Use Ordinance.

f. Assurances.

g. Projected Request for Payment Schedule

h. Three copies of each of the last three annual Audit ReportsIFinancial

Statements.

i. Project maps.

j. Water Purchase Agreements.

k. NKWD Letter of Commitment of Local Funds.

RESOLUTION OF THE

NORTHERN KEN'IWCKY WATER DISTRICT

A Resolution Authorizing The Northern Kentucky Water District To File A Loan Application And Appointing Its PresidentICEO As Its Official Project Representative With Regard To The Drinking Water State Revolving Fund Project

WHEREAS, the Northern Kentucky Water District (the "District") proposes to provide upgraded drinking water service for residential, commercial, institutional, and industrial growth within its service area; and

WHEREAS, the District endorses said proposed service; and

WHEREAS, under the terms of the Safe Drinking Water Act Amendments of 1996 (Public Law 104-182), Title VI of the Water Quality Act of 1987 (Public law 100-4), amendments to KRS Chapter 224A and other applicable law, the Commonwealth of Kentucky is authorized to provide financial assistance to eligible project applicants by way of capitalization grants from the U.S. Environmental Protection Agency and State matching funds comprising the Drinking Water State Revolving Fund, and such program is established to aid in the construction of drinking water treatment facilities improvements and certain related facilities, with consideration for approval to be based on applications submitted through the Kentucky Environmental and Public Protection Cabinet and the Kentucky Infrastructure Authority; and

WHEREAS, the improvements proposed for construction by the District, within i ts service area, are considered eligible for such loan assistance.

NOW, THEREFORE, BE IT RESOIIVED by the Board of Commissioners of the Northern Kentucky Water District a s follows:

1. That the PresidentICEO of the District be, and is, hereby authorized to execute, deliver and submit an application for loan assistance from the Drinking Water State. Revolving Fund on behalf of the District through the Kentucky Environmental and Public Protection Cabinet and the Kentucky Infrastructure Authority, said application providing such assurances and supporting data to obtain loan assistance from the Drinking Water State Revolving Fund for the proposed drinking water t,reatment facilities improvements; and

2. That the PresidentICEO of the District is hereby authorized to negotiate and administer the loan assistance that the District may obtain from the Drinking Water State Revolving Fund.

AGREED, DETERMINED and RESOLVED this --- day of May 2006 a t a regular meeting of the Board of Commissioners of the Northern Kentucky Water District at 2835 Crescent Springs Road, Erlanger, Kentucky.

Commissioners:

CLEAN WATER SRF n DRINKING WATER SRF EPA GRANT

PROJECT REVIEW AND COST SUMMARY

THIS QUESTIONNAI~ICHECK SHEET IS FURNISHED AS AN ADMINISTRATIVE AID AND IS REQUIRED FOR USE IN SUPPLYING INFORMATION AND DOCUMENTS, REPORTING MINOR CHANGES AND PROJECT STATUS. TIDE INFORMATION AND DOCUMENTS NZUST BE SUBMITTED TO DOW WITHIN 7 to 14 DAYS AFTER BID OPENING.

SECTION 1.

1. Proiect Name Proiect Number

Memorial Parkway Treatment Plant Improvement WX-21037560

2. Changes: Have there been any changes in the project since DOW's plan and specification approval of the plans and specifications?

117 yes @ N O Construction Drawings. If yes, submit revised drawings and addenda. See Note*

yes NO Specifications. If yes, submit addenda. -. See Note*

*Note: Prior approval is required for changes in design, scope, type of treatment, size, capacity, time to complete the project, etc. Changes, which result in increase in the amount of a contract, must be procured in accordance with state and federal requirements, as applicable.

[Si yes NO Site Changes. Clear Site Certificates are required prior to start of construction.

SECTION 2.

Date Bids Opened: 8/8/2006 Date Rids Expire: 11/6/2006

1. The following items must be submitted to DOW:

A. Copy of advertisement with affidavit of publication B. Revised Budget (copies attached) C. Certified Bid Tabulations D. MBEIWBE Docu~nentation (See Attachment No. 12 of the Supplemental General

Conditions (SGC)):

Data Sheet I from all bidders. From the successful bidder, Data Sheet IT with MBEIWEE certifications, subcontracts with MBEME, and a letter from the MBEIWEE accepting the subcontract; or Data Sheet III with documentation on the level of effort including copies of correspondence with

MBE/WBE contractors, requesting quates and copies of any advertisements soliciting MBE/WBE contractors, copies of returned envelopes and certified mail receipts, telephone log, etc.

2. A copy of the items identified in Section 2.1, above, and the following must be retained by the owner. This documentation is subject for review, by DOW, at the time of the pre-construction conference.

A. Name and qualifications of the proposed resident inspectorts). B. Proposal of the successful bidderts). C. Bid Bond. D. EEO documentation required by Executive Order 11246 as amended. Items91 through

11 (See Attachment No. 7 in the SGC), is required for all contracts over $10,000 except supplier contracts. Supplier contracts require:

1. Name, address, and telephane number. 2. Materials to be supplied and dollar value.

For contracts below $10,000, the same information required for supplier contracts must be submitted.

E. Engineer's letter to the loan recipient recommending award of the contract. Letter must include a description of work, dollar amount, and name of the low bidder. If award is recommended to be made to other than the low bidder, a j~xstification indicating why the low bidder is not responsive or responsible.

F. Contractor's Debarred Firm Certification (See Attachment No. 10 in the SGC). G. Contractor's Certification Regarding Lobbying (See Attachment No. 1 1 in the SGC). H. Contractor project construction schedule and payment schedule. I. Applicable wage rate determination letter. J. Tentative Award Resolution

3. Comments:

I hereby certify that all documentation outlined in Section 2.1 and 2.2 will be retained in our has been submitted to DOW.

C\ r

=ate: S S A 6 . _- /§Gn\ature o f m o r . ed Repesentativ? \ P

/ '/ /'

Ron ~o>aH, .EpkSident /~~~ - Name and Title

Attachments

CLEAN WATER STATE REVOLVING FUND

Part Ill - Budget Information Detailed Project Cost Estimate

If other funding sources will be used with Fund A, please identify the funding source and the amount for each line item.

1. ADMINISTRATIVE AND LEGAL EXPENSES Allowable administrative expenses do not include costs that are related to the normal functions of government. Allowable legal fees are generally those associated with the purchase of eligible land or easements and certain services in support of the project (e.g., review of contracts compliance with the Real Property Acquisition Act).

Funding Cost Catenow Sourcefs) Total Cost

Advertisements $ 2,200 NKWD

l..egal Fees $- 10,000 NKWD

Other $-.- 3,728 - NKWD

- $

2. LAND ACQUISITION This category includes purchases, lease, and/or easements for the site and1 or rights-of-way. NOTE: Land acquisition is ineligible for FAWRF participation.

Funding Cost Cateqory - Cost Source(s) Total Cost

Wastewater Treatment Plant $

Sludge Handling Facilities $-- - Pump Stations $ - Interceptor Sewers $ - - - - -

Collection Sewers $ -- -- On-site and Other Innovative1 $ - Alternative Systems

3. RELOCATION EXPENSES Enter estimated costs related to relocation advisory assistance, replacement housing, relocation payments to displaced persons and businesses, etc.

Funding Cost Catenow - Cost Source(s) Total Cost

4. ENGINEERING

Planning

Preliminary Planning

Facility Plan

Loan Application

Sewer Use Ordinance

User Charge System

ArchaeologicalA/egetative Surveys

Sewer System Evaluation Survey

Other

Design

PlansISpecifications

Preliminary Plan of Operation

Value Engineering (if applicable)

Construction Services

SecuringIEvaluating Bids

Change Orders

General Engineering Reviews

On-site Inspections

Provide As-Built Drawings

Resident Inspection

Other Engineering Services

Final Plan of Operation

0 & M Manual

Start-up Services

Other --

Additional Engineerinq Serv ices

Negotiation of Service due to

change in Scope

Service as expert witness

Other


$ 330,823 NKWD

$ -"-

$ 200,000 NKWD

TOTAL ENGINEERING COSTS

5. CONSTRUCTION COSTS ESTIMATE Enter the estimated cost of construction contracts only. (Space is provided for additional information such as location, contracts, etc.).

XXX Actual Bid Prices -- Pre-Bid Engineer's Estimate

Cost Cateqory Funding

Cost Source(s) Total Cost

Water Treatment Plant Improvements $ 5,899,484 DWSRFINKWD $ 5,899,484

TOTAL CONSTRUCTION COSTS $ 5,899,484

6. EQUIPMENT Enter the estimated cost of shop, laboratory, and safety equipment, etc. to be used at the facility if such costs are not included in any construction contract.

Funding Cost Cateqow Cost Source(s) Total Cost

- Misc, Material Supplied by NKWD- $--. 70,000 - NKWD

- $ - -.- $ 70,000

7. MISCELLANEOUS

Enter the estimated costs for items such as but not limited to value engineering, interim financing, and

capitalized interest.

Funding

Cost Cateaow Cost Source(s) -- Total Cost

$ P

$ - 8. CONTINGENCIES

Enter estimated contingency costs. This amount should be calculated at 5% based on construction contracts only).


NKWD ------ $-- 276,289

9. TOTAL PROJECT COSTS

Project Title Memorial Parkway WTP Date Prepared August 23,2006

FUND F Part 111 - Budget Information


For funding sources other than DWSRF, please identify the grantlloan and indicate the award, or application date of such:

-

Identify Source of Local Funds:

COST CLASSIFICATION

1. Administrative and Legal Expense

2. Land Acquisition


4. Engineering

5. Construction (bid amount)

6. Equipment

7. Miscellaneous

8. Contingencies

9. Total Project Costs Each Funding Source

Northern Kentuckv Water District

GRANT

$

$

LOCAL FUNDS

$15,928 I

$603,299

$1,899,484

$70,000

$276,289

$2,865,000

Revised August 23,2006 Revised Revised

0WSRF:CONSTRUCTlON LOAN APPLICATION (FUND F):Effective 1111512998 PAGE 22 of 22

GRANT

$

$

LOAN

$

1

$

FUND F DWSRF LOAN

$

TOTAL PROJECT COSTS

I $1 5,928

i

$4,000,000

$603,299

$5,899,484 i

$4,000,000

$70,000

$276,289

$6,865,000

August 9,2006

Amy Krarner, P.E. Design Engineering Manager Northern Kentucky Water District 2835 Crescent Springs Road Erlanger, KY 41018

Re : Recomm.endation of Award Memorial Parkway Treatment Plant Improvements Northern Kentucky Water District

Quest Engineers, Inc.

Dear .Amy: Lexington:

25i7 Sir Barton Way

Lexington, KY 40509

859-223-3755

859-223-3150 0%~)

Louisville:

One Riverfront Plaza

401 West Main Street

I Suite 500

LouisviIIe, KY 40202

502-584-41 18

502-589-3009

I ~incinnati: / 1251 Kernper Meadow Driw

I Suite 600

I Cincinnati, OH 45240

513-851-9774

As you kn6w, bids were received and opened publicly on August 8, 2006 for the referenced project. Six companies presented responsive bids and each has been determined to he mathematically correct. The low bidder was Building Crafts, Inc. (BCI) of Wilder, Kentucky with a total base bid amount; of $5,624,594. Each of the six bids are summarized in Table 1. A more detailed bid tabulation is attached.

Table 1 Summarized Bid Results

Memorial Parkway Treatment Plant Improvements

Bidder

Building Crafts, Inc,

Danis Industrial

Fryman - Kuck, Inc.

Reynolds, Inc.

PAE & Associates, Inc. $6,525,000 $300,000 $6,825,000

W. Rogers Company $6,627,200 $296,000 $6,923,200

Engineers Estimate $6,195,040 $245,000 $6,440,040

Total Base Bid

$5,624,594

$6,1C)1,&8

$6,113,027

$6,333,000

Additive Alternate

Bid

$274,890

$213,000

$255,000

$255,000

Total Bid Amount

$5,899,484

$6,314,408

$6,368,027

$6,588,000

A review of the bids reveals that NKWI) received very good pricing and that three of the bidders were below the engineer's estimate. The BCI bid is actually 8.5% under the engineer's estirnate (when the alternate bid is included). BCI is a well- respected contractor in Kentucky for municipal utility projects and has substantial experience with NKWD. Based on discussions with NKWD staff, it is our understanding that NKWD is colnfortable with BCI's capability to perform the work associated with this project. Further, we understand that NKWD has been satisfied with the quality of their work on these past projects. Indeed, the JJGIQuest team has worked with BCI on several projects with each of them resulting in a successful conclusion. Based on this information, JJGIQuest recommends that BCI be awarded the contract for the Memorial Parkway Treatment Plant hprovements project.

One final area of discussion is the acceptance of the Additive Alternate Bid for the installation of the Powder Activated Carbon (PAC) Building. The pricing for this item was very close to the engineer's estimate, and we do not expect that it would he any better from re-bidding this portion separately or waiting to bid it again at a later date. Over the last two years, raw material and equipment prices have gone up at an average of 8% per year. The current expectations of the industry are for that trend to continue for at least another year bef~re any moderation occurs. Based on this information, our recommendation is that the Additive Alternate Bid be accepted since the contractor will already be mobilized on the job site and pricing is likely to be substantially higher in the future.

The JJGIQuest team appreciate the opportunity to have provided professional engineering services to NKWI) for the design and bidding of the Memorial Parkway Treatment Plant 1mprovem.ents project. We are excited at the results of th.e bidding and look forward to the successful construction and start-up of the facility improvements. If you have any questions about the results of the bid or any other matter, please feel free to call me at (859) 223-3755.

I w s t regards,

vice-~resi&nt/Water Manager

Attachments

EPA Form 5700-49 Attachment Number 1

CERTIFICATION REGARDING DEBARMENT, SUSPENSION AND OTHER RESPONSIBILITY MATTERS

The prospective participant certifies to.the best of its knowledge and belief that it and its

(A) Are not presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded fiom covered transactions by any FederaI department or agency;

(b) Have not within a three year period preceding this proposal been convicted of or had a civil judgment rendered against them for c o d s s i o n of fraud or a criminal offense in connection with obtaining. attempting to obtain, or performing a public (Federal, State, or local) transaction or contract under a public transaction; violation of Federal or State antitrust statutes or commission of embezzlement. theft, forgery, bribery, falsification or destruction of records, making false statements, or receiving stolen property;

(c) Are not presently indicted for or otherwise criminally or civilly charged by a govement entity (Federal. State, or Local) with commission of any of the offenses enumerated in paragraph (l)(b) of this certification; and

(d) Have not within a three-year period preceding this applicatiodproposal had one or more public transactions (Federal, State, or local) terminated for cause or default. I understand that a false statement on this certification may be grounds for rejection of this proposal or

termination of the award. In addition, under IS TJSC Sec. 1001, a false statement may result in a fine of up to $10,000 or imprisonment for up to 5 years, or both.

Andy Zalla Pres iden t

Typed Name & Title of Authorized Representative

- I an unable to certify to the above statements. My explanation is aftached.

00400 Page 3 of 7

Attachment Number 2

CERTTFICATION REGARDING LOBBYING Certification for Contracts, Grants,

Loans, and Cooperative Agreements

The undersigned certifies, to the best of his or her knowledge and belief, that:

(1) No Federal appropriated funds have been paid or will be paid, by or on behalf of the undersigned, to any person for influencing or attempting to influence an ofEcer or eniployee of an agency, a Member of Congress, an officer or employee of Co~igress, or an employee of a Member of Congress in connection with the awarding of any Federal contract, the making of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, continuation, renewal,

, - amendment, or modification of any Federal contract,

'

grapt, loan, or cooperative agreement.

(2) If any funds other than Federal appropriated fimds have been paid or will be paid to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an

T officer or employee of Congress, or an employee of a Member of Congress in connection with this Federal congact, grant; loan, or cooperative agreement, the undersigned shall complete and submit

& <

I - ~ b d a r d Form-LLL, "Disclosure Fonn to Report Lobbying," in accordance with its instructions.

d $dersigneh shall require that the language of this certification be included in the award nts for alJ sub-awards at all tiers (including subcontracts, sub-grants, and contracts under griuits, d coGperative agreements) and that all sub-recipients shall certify and disclose accordingly.

This certification is a material representation of fact upon which reliance was placed when this transaction > A

was made or entered into. Submission of this certification is a prerequisite for making or entering into this , ? - transaction imposed by section 1352, title 31,IJ.S. Code. Any person who fails to file the required , , - . certification shall be subject to a civil penalty of not less than $10,000 and not more than $100,000 for

-each such failure.

ORIZED REPRESENTATIVE

DATE

ents. My explanation is attached.

00400 Page 4 of 7

,

Attachment Number 3

MINORITY AND WOMEN'S BUSINESS ENTERPRISE PARTICIPATION POLICY

MBEMTBE DATA SEEEET I

PROJECT NAME: Hemorial Parkway Treatment BIDDATE: 8/8/06 -- Plant Improvements

1. Name, address and telephone number of contact person 011 all MBE, M E matters.

Contractor's Name: p,,, i 1 rz ~r;r f V S . br . -

Address: 2 Rosewood Drive Wilder, KY 41076

Telephone Number: - - - --

2. Has the bidder met at least the minimum 3% and 5% goals?

0 Yes (submit MBE/WBE DATA SHEET 11, includjrng certifications and suibcontracts (or letters of intent signed by both parties, identifying the type of work and the dollar arnoimt) within 21 days)

No (submit MBENBE DATA SJ3EET In[, including all doc~unentation to support a good faith effort within 21 days)

If no, please provide an explanation of the bidders inability to achieve the reqrlired goals arid list any uncommitted areas of work.

- . - - . . -- . :.. * --* 'L-L* : - .,-** &+, "., ---i--k..-- ' ---

We did not receive competitive bids from MBE/wBE businesses.

+-- --- -..

- - -

. , . , . . P

- -

End of Section

00400 Page 7 of 7

Attachment Number 3

MINOR1 TY AND WOMEN'S BUSINESS ENTERPRISE PARTICIPATION POLICY

MBEWBE DATA SHEET I

PRO jECT NAME: ME~~~OR-=-'P-' !I!Rl?A!I!&E%!F%m DATE: AUGUST 8 2 006 --

1. Name, address and telephone number of contact person on all MBE, W E matters,

Contractor's Name: E'RYMAH-ICTJ~ G . m CONTRACTORS Imp ---

Address: PO BOX 13655 DAYTON, OHIO 45413

Telephone Number: 937-274-2892 --

2. Has the bidder ~net at least the minim~m 3% and 5% goals?

[] Yes (submit MBENJRE DATA S m E T 11, including certifications and subcontracts (or letters of intent signed by both parties, identifying the type of work and the dollar amount) within 21 days)

No (submit MBUWBE DATA SHEET In, including all documentation to support a good faith effort within 21 days)

If no, please provide an explanation of the bidders inability to achieve the required goals and list any uncommitted areas of work.

End of Section

00400 Page 7 of 7

Attachment Number 3


MBE/WBE DATA SHEET I Northern Kentucky Water D i s t r i c t .

PROJECT N&: Memorial Parkway Treatment Plant Bm D A T ~ : 1 8/8/06 - improvements

1 . Name, address and telephone number of contact person on all kBE, WBE matters.

Reynolds, Inc. Contractor's Name: --

Address: 4520 N. S t a t e M. 37, ~ r l e a n s , IN 47452

Telephone Number: (812) 865-3232 --

2. Has the bidder met at least the mininim 3% and 5% goals?

Yes (submit M B E M E DATA SHEET 11, including certifications and subcontracts (or letters of intelit signed by both parties, identifying the type of work and the dollar amount) within 2 1 days)

p$ No (submit MBEiWBE DATA SHEET ID, including all documentation to support a good faith effort within 21 days)

If no, please provide m explmtion of the bidders kability to achieve the required goals and list any uncommitted areas of work.

End of Section

00400 Page 7 of 7

Attachment Number 3

~ O R I T Y AMD WONLEN'S BUSINESS ENTERPRISE PARTICIPATION POLICY

MBENVBE DATA SHEET I M e m o r i a l Pkwy. Water T r e a t x n e n t P l a n t BIDDATE: A u g u s t 8 , 2 0 0 6 PROJECT NAME: -- --

1. Name, address and telephone number of contact person on all MBE, W E matters.

W . R o g e r s Company Contractor's Name: - 6 4 9 B i z z e l l D r i v e , L e x i n g t o n KY 4 0 5 1 0 Address: ------ , --

Telephone Number: 8 5 9 / 2 3 1 - 6 2 9 0 . -- -

2. Has the bidder met: at least the 1ninimun13% and 5% goals?

fl Yes (submit MBE/WBE DATA SHEET II, including ceitifications and subcontracts (or letters of intent signed by both parties, identifling the type of work and the dollar amount) within 2 1 days)

No (submit MBE/WJ3E DATA SHEET III, including all documentation to support a good faith effort within 21 days)

Lf no, please provide an explanation of the bidders inability to achieve the required goals and list any uncommitted areas of work.

End of Section

00400 Page 7 of 7

Attachment Number 3


M B E M E DATA SHEET I Memorial Parkway Treatment

PROJECT NAME: plait ~mprovements BID DATE: - 8/8/06 --

1. Name, address and telephone number of contact person on all MBE, WBE matters.

Contractor's Name: DANIS INDUSTRIAL CONSTRUCTION - COMPANY -

Address: 3233 Newmark D r . , Miamisburg, OH 45342

Telephone Number: 937-228-122.5 -.

2. Has the bidder rnet at least the minimum 3% and 5% goals?

Yes (submit MBEiWBE DATA SHEE'r 11, including certifications and subcontracts (or letters of intent signed by both parties, identifying the type of work and the dollar amount) within 21 days)

C1 No (submit MBENBE DATA SHEET III, including all documentation to support a good faith effort within 21 days)

If no, please provide an explanation of the bidders inability to achieve the required goals and list any uncommitted areas of work.

End of Section

00400 Page 7 of 7

Attachment Number 3

MZNORITY AND WOMXN'S BUSINESS ENTERPRISE PARTICIPATION POLICY

MBENVBE DATA SHEET I Memorial Parkway Treatment Plant Improvements

PROJECT NAME:^^^^^^^ KY W ; l t - p r niqtrid$jTP)DATE: -st R ' m

1. Name, address and telephone number of contact person on all MBE, WBE matters.

~ ~ ~ t ~ ~ i ; t o r ' g Name: John P . Elder, PAE & Associates, . . Inc. ---

~ d d ~ ~ ~ ~ : 6933 Brookville-Salem Pike, Brookville, OH 45309 - ---

2. Has the bidder met at least the minimum 3% and 5% goals?

Yes (submit MBEIWBE DATA SHEET 11, including certifications and subcontracts (or letters of intent signed by both parties, identimg the type of work and the dollar amount) within 21 days)

No (submit MBEnxlBE DATA SfIEET 111, including all documentation to support a good faith effort within 21 days)

If no, please provide an explanation of the bidders inability to achieve the r e w e d goals and list any uncommitted areas of work.

End of Section

00400 Page 7 of 7

Case No. 2006- Exhibit E


Project Memorial Parkway Treatment Plant Improvements


PSC ANNUAL REP0R.T - 2005

Water Districts & Associations-Class A&B

Annual Report

Northern Kentucky Water District 2835 Crescent Springs Road

Erlanger, KY 41 018

To The

Public Service Commission

Of The

Commonwealth of Kentucky

21 1 Sower Boulevard P.O. Box 615

Frankfort, Kentucky 40602

For the Calendar Year Ended December 31,2005

CHECKLIST FOR THE ANNUAL REPORT

FOR CLASS A AND B WATER DISTRICTS AND WATER ASSOCIATIONS

TO BE COMPLETED AND RETURNED WITH THE ANNUAL REPORT

P a g e 1 of 3

P a g e No. Account No . P a g e No. Y e s No If No, Explaln Why

9 232 agrees with 2 4 Total 232

4-6 The' identification pages have been completed

7 101-106 agrees with 13 Total 101-106

7 108-110 agrees with 15 Total 301-348 Cols c & h

7 114-115 agrees with 16 Net Balance 114-115

7 123 agrees with l? Total 123

7 124-125 agrees with 17 Total 124 and Total 125

7 12 6 agrees with 17 Total 126

7 127 agrees with 17 Total 127

7 141-144 agrees with 18 Net Balance 141-144

7 151-153 agrees with 19 Total 151-153

7 162 agrees wlth 19 Total 162

8 181 agrees wlth 2 0 Total 181

8 18 2 agrees with 2 1 Total 182 \

8 18 6 agrees with 2 0 Total 186

9 2 14 agrees with 12 Total 214

9 215.1 agrees with 12 Total 215.1

9 215.2 agrees with 12 Total 215.2 x p p 9 221 agrees with 2 3 Total Col 4

9 221 agrees with 2 3 Total Col 12

9 224 agrees with 2 2 Total Col f

sC

X X

X x

9 C .

X X

x x X X

-x v

I


FOR CLASS A AND B WATER DISTRICTS AND WATER ASSOCIATIONS

TO BE COMPLETED AND RETURNED WITH TIiE ANNUAL REPORT

Page 2 of 3

Page No. Account No . Page No.


9 2 3 4 agrees with 2 4 Total 234

9 236 agrees with 25 Seglnnlng and Ending Balance 236

9 237 agrees with 2 5 Total 237 Cols b & e



9 2 52 agrees with 2 1 Beginning and Ending Balance 252

10 400 agrees with 2 7 Total Water Operating Revenue Col e

10 401 agrees with 28 Total 601-675, Col c

10 408.1 & 408.2 agrees with 2 5 Total Taxes Accrued 408.10-408.20

11 421 agrees w ~ t h 2 5 Total Interest Accrued Col c

11 Net Income Before Contributions agrees with 12 Balance Trans From Inc Col c

13 101 agrees with 14 Total Water Plant Col f 14 The analysls of water utility plant accounts Cols c through k has been

completed 15 The analysls of accumulated depreciation and amortization by primary account

has been completed.

2 0 186.1 agrees with 2 6 Total 186.1 Col c

22 ScheduLe of Long-Term Debt has been completed

23 Schedule of Bond Maturities has been completed 27 Taxes collected (example: school tax, sales tax, franchise tax) have been

excluded from Revenue and Expenses 27 The analysls of water operating revenue Cols c, d, and e has been completed.

Y e s No

X

x X

x X

K

%

X X

x

%

x

If No, Explain Why

-


FOR CLASS A.AND B WATER D I S T R I C T S AND WATER ASSOCIATIONS

TO BE COMPLETED AND RETURNED W I T H THE ANNUAL REPORT

P a g e 3 of 3

P a g e N o . Accdunt N o . P a g e N o . Y e s N o If N o , Explain Why

28 The analysis of water utility expense Cols c through k has been completed.

29 Schedule of Pumping and Purchased Water Statistics has been completed.

29 Total Col id) agrees with 30 Line 4, Total Produced and Purchased - A -

29 Total Go1 (e) agrees with 30 Line 13, Total Water Sales

30 466 Total Gals agrees with 30 Line 11, Sales For Resale (466)

Oath page has been completed.

x

x X

4 -

PUBLIC SERVICE COMMISSION OF KENTUCKY

PRINCIPAL PAYMENT AND INTEREST INFORMATION

FOR THE YEAR ENDING DECEMBER 31,2005

1. Amount of Principal Payment during calendar year $ -- 4,674,000 -.-

2. Is Principal current? (yes) X (No)

3. Is Interest current? (yes) X (No) -

SERVICES PERFORMED BY

INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT

Are your financial statements examined by a Certified Public Accountant?

YES X NO --

If yes, which service is performed?

Audit X

Compilation

Review --

Please enclose a copy of the accountant's report with annual report.

Additional Reauested information

Utility Name Northern Kentucky Water District

Contact Person Jack Br'aaa. Jr.

Contact Person's E-Mail Address @[email protected]

Utility's Web Address

Additional Information Required by Commission Orders

Provide any special information required by prior commission orders, as well as any narrative explanations necessary to fully explain the data. Examples of the types of Special information that may be required by commission orders include surcharge amounts collected, refunds issued, and uriusual debt repayments.

P

Case Date of Item/Explanation No. -.-- Order

96-234 812611 996 Merger of Campbell Co. Water District and Kenton Co. Water District No. 1. Effective date of Merger 111 197.

97-330 91211 997 Defeasance of the former Campbell Co. KY Water District Bonds. Principal of the Issue

92-482 311 411 992 Subdistrict A a. Number of Customers as of 12/31/2003 b. Total surcharge billed during 2003 c. Accumulated surcharge billed. d. Remaining Debt service on debt which NKWD issued to finance facilities.

94-409 1/26/1995 Subdistrict B a. Number of Customers as of 12/31/2003 b. Total surcharge billed during 2003 c. Accumulated surcharge billed. d. Remaining Debt service an debt which NKWD issued to finance facilities.

95-582 21811 996 Subdistrict R a. Number of Customers as of 12/31/2003 b. Total surcharge billed during 2003 c. Accumulated surcharge billed. d. Remaining Debt service on debt which NKWD issued to finance facilities.

95-582 21811 996 Subdistrict RL a. Number of Customers as of 72/31/2003 b. Total surcharge billed during 2003 c. Acctlmulated surcharge billed. d. Remaining Debt service on debt which NKWD issued to finance facilities.

97-468 91411 998 Per itrn 7 on the order. See attached exhibit ML 1

2000-329 7/21/2000 Subdistrict C a. Number of Customers as of 12/31/2003 845 b. Total surcharge billed during 2003 232,169 c. Accumulated surcharge billed. 768,790 d. Remaining Debt service on debt which NKWD issued to finance facilities. 6,769,039

2000-1 71 5/5/2000 Subdistrict D a. Number of Customers as of 12/31/2003 58 b. Total surcharge billed during 2003 23,925 c. Accumulated surcharge billed. 47,910

2001 -1 98 6/27/2001 Defeasance of the former Kenton County Water District Bonds and Newport WW Purchase Principal of the Issue. 45,485,000

2002-00363 10/1/2002 Defeasance of the former Kenton County Water District Bonds. Principal of the Issue. 10,575,000

2002-00468 3/1/2003 Defeasance of 1995 C Bonds with Issuance of 1,615,000 2003 A Bonds

2002-001 05 4/30/2003 Water Rate Increase

2002-001 05 6/1/2003 Issue of 2003 B Bonds 30,270,000

2003-00404 1'2/2/2003 Defeasance of 1993,1995 A and 1995 B Bonds 23,790,000 with the lssuarice of 2003 C Bonds

Major Water Projects I I

Instructions: Provide details about each major water project which is planned but has not yet been submitted for approval to the Public Service Commission. For the limited purpose of this report a "Major Project" is defined as one which is not in the ordinary course of business, and which will increase your current utility plant by at least 20%.

Brief Project Description (improvement, replacement, building construction, expansion. If expansion, provide the estimated number of new customers):

Projected Costs and Funding Sources/Amounts:

Approval Status: (Application for financial assistance filed, but not approved; or application approved, but have not advertised for construction bids) I Location: (zomminity, area oi- fiearb-y roads) 1

TABLE OF CONTENTS

FINANCIAL SECTION PAGE

Identification

Comparative Balance sheet - Assets and other Debits

Comparative Balance Sheet - Equity Capital and Liabilties

Comparative Operating Statement

Statement of Retained Earnings

Net Utility Plant

Accumulated Depreciation

Water Utility Plant Accounts Analysis of Accumulated Depreciation by Primary Account

Accumulated Anlortizatiori

Utility Plant Acquisition Adjustments

Investments and Special Funds

Accounts and Notes Receivable - Net

Materials & Supplies

Prepayments

Miscellaneous Deferred Debits Unamortized Debt Discount and Expense and Premiunl on Debt

Extraordinary Property Losses

Advances for Construction

Long Term Debt

Bonds and Maturities I

Notes Payable

Accounts Payable to Associated Co.

Accrued Taxes

Accrued Interest

Misc. Current & Accrued Liabilities

Regulatory Cornmission Expense 26

TER OPERATING SECTION

Water Operating Revenue

Water Utility Expense Accounts

Pumping & Purctlased Water Statistics

1. Exact name of utility making this report. (Use the words: "The, Company, Incorporated or Incorporated" only when a part of the corporate name.)


2. Give location including city, street and number, of the executive office: 2835 Crescent Springs Road P.O. Box 18640 Erlanger, I(Y 41018

Give name, title, address, and telephone number of the officer to whom correspondence concerning this report should be addressed:

Jack Bragg, Jr. P.O. Box 18640, Erlanger, Kentucky 41018

4. Date of organization: January 1,1997

5. If a consolidated or merger company, name all contingent and all merged companies. Give reference to charters or general laws governing each and all amendments of same:

6. Date and authority for each consolidation and each merger:

7. State whether rzspondent is a corporation, a joint stock association, a firm or prrt11ersl.lip or an individual:

Non-profit water utility Special District - State of Kentucky

History - Continued

8. Name all other operating departments:

N/A

9. Name of counties in which you furnish water service:

Campbell County, Kenton County, Boone County Wholesale: Pendleton County

Report oE Northern Kentucky Water District For Year Ended: 2005 Location where books and records are located: 2835 Crescent Springs Road Erlanger, KY 41018

Contacts:

2835 Crescent Springs Rd. Send correspondence to: P.O. Box 18640

V.P. Finance Erlanger, KY 4 10 1 8 xxxxx

Report prepared by: I Jack Braggy Jr. 1 V.P. Finance Same as above XXXXX

$- L . L . L Officers and Managers " I

Douglas Wagner - '1 Chair Same as above 6,000.01 Andrew Collins 1 Treasurer I Same as above 1 1 6.000.01 Joseph Koester - 1 Secretary 1 Same as above ( 1 6,000.0(

Same as above 6,000.0( - Fred A. Macke, Jr. ---- Commissioner Same as above 6,000.0( Frank Jackson Commissioner Same as above 6,000.0(

XXXXX -- 1

CB~B3RATIlrE BALANCE SD[EET - ASSETS AND OTBER DEBITS

I 1 Account Name

Utility Plant Less: Accumulated Depreciation

and Amortization Net Plant Utility Plant Acquisition

Adjustments (Net) Other Utility Plant Adjustments Total Net Utility Plant OTHER PROPERTY & INVESTMENTS Nonutility Property Less: Accumulated Depreciation

and Amortization Net Nonutility Property Investment in Asso. Companies Utility Investments Other Investments Special Funds

(a)

I l ~ o t a l Other Property & Investments

UTILITY P L ~

CURRENT AND ACCRUED ASSETS

Ref. Previous Page Year Current Year

13 1 132 133 134 135

14 1- 144

145

146

151-153 161 162 171

172 173 174

-

Cash Special Deposi,ts Other Special Deposits Workirig Funds Temporary Cash Investments Accounts Receivable, Less

Accumulated Provision for Uncollectible Accounts

Accounts Receivable from Associated Companies

Notes Receivable from Associated Companies

Materials & Supplies Stores Expense Prepayments Accrued Iiterest & Dividends

Receivable Rents Receivable Accrued Utility Revenues Misc. Current & Acc~ued Assets - Total ~ G r e n t - & Accrued - a Assets -

COMPARATIVE BALANCE SHEET - ASSETS AND O'I'J3ER DEBITS (CONT'D)

Account I No. 1 Account Name

Total Deferred Debits

18 1 1 82 183

184 185 186 187

Ref. Page

c

Unamortized Debt Discount & Expense Extraordinary Property losses Preliminary Survey & Investagation

Charges Clearing Accounts Temporary Facilities Misc. Deferred Debits Research & Development Expenditures

Previous Current Year

COMPARATIVE BALANCE SHEET - EQUITY CAPITAL AND LLtlBDLITIES

Total Current & Accrued Liabilities

241 242

Current Year (el

$ 39,336,654

$ 25,534,918 $- 43,095,791

$- 107,967,363

$ 148,701,000

2,375,000

$ 151,076,000

$ 3,620,486 21,685,000

2,949

2,737,097

Tax Collections Payable Misc. Current & Accrued Liabilities

I~ota l Deferred Credits

1 Account ' No (a)

2 14 2 15 1

2 15 2

221 222 223 224

23 1 232 233 234 235 236 237 239 240

251 252 253

OPERATING RESERVES

Ref Page

c

12

12 12

23

22

24 24 24

25 25

Account Name (b)

Equity Capital

Appropnated Retamed E m g s Retamed E m g s from Income

Before Conbnbuhons Donated Cap~tal

Total Equrty Capital

LONG-TERM DEBT

Bonds Reacqured Bonds Advances f?om Asso Compmes Othe~ Long-Term Debt

Total Long-Term Debt

CURRENT & ACCRUED LIABILITIES

Accounts Payable Notes Payable Acts Payable to Asso Co Notes Pzyable to Asso Co Customer Deposits Accrued Taxes Accrued Interest Matured Long-Term Debt Matured Interest

Unamortized Premium on Debt Advances for Construction Other Deferred Credits

Prevlous Year (d)

$ 31,029,357

$ 30,416,476 $ 40,195,514

$ 101,641,347

$ 153,125,000

- - 2,625,000

$ 155,750,000

$ 1,799,189 3,705,000

--

- 2,250

- 2,593,452

'Total Operating Reserves

26 1 262 263 265

Accumulated Provision for: Property Insurance Injuries & Damages Pensioiis & Bcnefits Miscellaneous Operating Reserves

COMPARATIVE OPERATING STATEMENT

Acct. No.

400 Operating Revenues

Account Name

(a)

Operating Expenses Depreciation Expenses Amortization of Utility Plant

Acquisition Adjustment Amortization Expense Taxes Other Than Income

(b) Utility Operating Income

Utility Operating Expenses

l~ t i l i ty Operating Income

Income From TJtility Plant Leased to Others

Gains (Losses) From Disposition of Utility Property

Total Utility Operating Income

I Other Income and Deductions

Total Other Income & Deductions

4 15

416

419 420

421 426

TAXES APPLICABLE TO OTHER INCOME

Revenues From Merchandising, Jobbing and Contract Deductions

Costs and Expenses of Merchandising, Jobbing and Contract Work

Interest & Dividend Income Allowance for Funds Used During

Construciton Nonutility Income Miscellaneous Nonutility Expense

Taxes Other Than Income

Total Taxes Applic. To Other Income

COMPARATIVE OPERATING STATEMENT - Continued I

Ref. Page

Account No. (a)

Total Interest Expense

Account Name

Co) INTEREST EXFENSE

427 428 429

EXTRAORDINARY ITEMS

Interest Expense Amortization of Debt Discount & Exp. Amortization of Premiun on Debt

Total Extraordinarly Items

I

433 434

NET INCOME

Extraordinary Income Extraordinary Deductions

Previous I I Year

(dl

Current Year

(el

Statement of Retained Earnings

Donated Capital: Tapping

Fees Grants Other

...

Total

Amount (c)

$ 17,242,047 $ 19,020,505 $ 3,074,102

$ 39,336,654

$ 30,416,472

$ 3,425,739

$ (8,307,293)

i- $ 25,534,918

I

ACCT. No. (a)

214

215.1

40,195,514 ................... Balance Beginning of Year. 4,735,O 18 5,759,358 29,701,138

(b)

Appropriated Retained Earnings (state balance and purpose of each appropriated amount at year end):

Bond Proceeds '

Debt Service and Reserve Improvement, Repair and Replacement

Total Appropriated Retained Earnings ................... .... ...........

Retained Earnings From lncome Before Contributions:

............................................................ Balance Beginning of Year.

...... .......... Balance Transferred from Net Income Before Contributions. ..

Other Changes to Account: .............................. Appropriations of Retained Earnings ........

Adjustments to R~tained Earnings (requires Commission approval prior to use):

Credits (explain) Debits (explain)

Balance End of Year.. ............................................................

Credits:

Proceeds from ca~i ta l contributions

Other Credits (explain)

--- Debits: (explain - Requires Commission Approval)

Balance End of Year .............................. 5,742,240 6,133,373 31,220,178 43,095,791

NET UTILI'TY PLANT (ACCTS. 101 - 106)

Account No. Plant Accounts

101 Utility Plant in Service 102 Utility Plant Leased to Others 103 Property Held for Future Use 104 Utility Plant Purchased of Sold 105 Construction Work in Progress 106 Completed Construction Not Classified

Total Utility Plant

Total

ACCUMULATED DEPRECIATION (ACCT. 108)

I-- -

Description

Balance h s t of year

Credit during year: Accruals Charged to Account 108.1 Accruals Charged to Accouut 108.2 Accruals Charged to Account 108.3 Accruals Charged to Other Accounts (specify)

Salvage Other Credits (spec@)

--- Total Credits

Debits d~uing year: Book Cost of Plant Retired Cost of Removal Other Debits (specify)

- - 1:: &,

{iebits Balance end of ye& .-

- ---- ----

Water Utility Plant Accounts

I

General Plant

K

Trans. & Dlstnbu

Plant J

WT Plant

1

72,496 35,671,419

833,197 9,466,127

Source of Supply & Pumplng

h

I I

29,200 16,869,144

1,524,592

2,307,853

2,496,219

Intangible Plant

g

205,403 7,66i.242

605,416 65,718,542

1,524,592

2.307,853

8,676,971 9,466,127

Current Year f

33 1

333 334 335 339 340 341 342 343

301 302 ! 303 304 305

306 307 308

309 3 10 3 1 1 320 330

298,317 5,516,737

Acct No

Acct

I

5,347,555

7,500,741

110,126,222 19,655,732 7,080,269 5,008,988

1

344 345 346 347 348

Standpipes Transmlsslon & Distnbutulon

Mains Servlces Meters &Meter Installation Hydrants Other Plant & Mlsc Equipment Office Furmture & Equipment Transportabon Equipment Stores Equipment Tools, Shop & Garage Equip

Organlzatlon Franchises Land and Land fights Structure & Improvements Collecbng & Impound~ng

Reservoirs Lake fiver & Other Intakes Wells & Spnngs Miltrahon on Galleries &

Tunnels Supply Mains Power Generation Equlpment Pumplng Equ~pment Water Treatment Equipment Dlstnbutuion Reservoirs &

I

Addlt~ons I Retuement

3,385,101 2,521,128 2,603,845

284,376

Account Name b d

Previous Year Year

c

Laboratory Equipment Power Operated Equipment Cornmumcabon Equipment ~lscellaneous Equlpment ,Other Tanglble Plant

,Total Water Plant

e

4,666 750

7,500,741

106,184,511 18,787,274 6,537,668 4,550,842 3,374,076 2,352,529 2,512,074

S

4,360,534 868,458 542,601 458,146

12,708 187,553 249,256

605,416 65,516,438

1,524,592

2,307,853

8,661,832 9,285,428

542,549

891,078

241,419,277

I

418,823

1,683 18,954

157,485

202,104

19,805 181,449

284,376

7,500,741

110,126,222 19,655,732 7,080,269 5,008,988 3,385,101 2,521,128 2,603,845

284,376 60,600

700,608

891,078

16,26i,790

1 60,600 158,059

60,600 700,608

891,078

7,301,272 602,361 248,118,189 46,043,239 23,227,008 162,586,152

1

I

- -

Analysls of Accumulated Depreclahon and Amortlzahon by P m a r y Account

Balance End of Year

(h)

$

Acct No (a)

301 302 303

304 305

306

Account (b)

Orgamzahon Franchses

The Year Other

Charges (g)

$

Credlts Dunng the Year Charges Dunng Balance Begmmg of

Year C

$

Charges to Dep Exp.

307 309 3 10 3 1 1 320 330

33 1

333 334

335 339

340 341 342 343 344 345 346 347 348

Lmited Term Interest ln Land and Land fights

Stmctures & Improvements Collectmg & Impoundmg

Reservoirs Lake fiver & Other Intakes

I I

12,986,973

679,151

1,636,856

77,488

11,350,180

601,663

Other Credits

1 64

Wells & Srpmgs Supply Mams Power Generatmg Equlp Pumpmg Equipment Water Treatment Equip. Dlstrlbubon Reservoirs &

Standpipes Transmsslons & Dlstnbuhon

Mams Servlces Meters & Meter Installahons

Hydrants Other Plant & Misc Equ~p

Office Fumture & Equip Transportation Equ~p Servlce Equipment Tools, Shop & Garage Equlp Shop Equipment Power Operated Equlp Telecommun~cat~on Equipment Scada Other Tanglble Plant

Totals

Plant Rebrements

(el I

$ $

(f)

$

1,711 750

272,235

1,666

14,676 157,485

!

- -

- - -

339,414

3,408,410 2,717,676

2,542,407

12,557,965 5,832,871 1,490,420

1,193,249 1,143,633

1,756,251 1,833,191

273,713

-3533,481

849,183

362,726

3,785,305 3,118,030

2,676,161

13,464,586 6,235,009 1,653,708

1,288,847 1,469,322

1,983,886 1,903,896

277,061

- -448,608 !

23,3 12

378,605 401,104

133,754

1,178,856 402,138 163,288

95,598 327,355

242,3 1 1 228,190

3,348

- 50,127

18,691

$ 48,288,707 $ 5,361,019 $ -

1 867,874

$ 53,201,141 $ 448,585 $ -

ACCuigULATED ANIBRTIZATION (ACCT. 140)

I Description I Total I Balance first of year ........................................... $ Credit during year:

. Accruals Charged to Account 1 10.1.. $

. Accruals Charged to Account 1 10.2.. Other Accruals (specify)

Total Credits ................................................ $

Debits during ye?r: .............. Book Cost of Plant Retired

Other Debits (specify)

I ~a lance end of year.. ......................................... I I

UTILITY PLANT ACQUISITION ADJUSTMENT (ACCTS. 114 - 115)

Report each acquisition adjustment and related accumulated amortization separately. For any acquisition adjustment approved by the Commission, include the Order Number.

ACCOlJNT NAME

Acquisition Adjustments ( I 14) Original District 9-14-55 District # 2 & 3 12-31-73 Mentor District 9-1-76 City of Cold Spring

Newport Water Works ,

/ Taial Plaiii Acquisition Adjustmenis. ...................... / $ 5,516,135 / Accumulated ~rnbrtization (1 15) Original District 9-14-55 District # 2 & 3 12-31-73 Mentor District 9i1-76 City of Cold Spring 228,253 City of Silver Grove 24,853 Newport Water Works 701,620

Total Accumulated Amortization.. ................... .: ..... $

4,268,591 Net Acquisition Adjustments ................................. $

Ihvestments and Special Funds (Acct. 123-127)

Re~or t hereunder all investments and suecial funds carried in Account 123-127

Description of Security or Special Fund Year-End Book Cost

----.--

Investment In Associated Companies (Acct. 123) r

Other Investments (Acct. 125): Boone County/Floren,ce KY Settlement $ 3,783,211 -

... .

Utility Investments (Acct. 124): B3?. A c ~ o ~ ~ t $ - 3,074,102

- Total Other Investments: $ 3,783,211

Debt Service Account Debt Service Reserve Account - ---

Total UtiIity Investments

- Special Funds (Acct. 126-& 127):

Prepayment Reserve -

.-

---- Total Special Fmds ; -7 - - -

6,547,63 1 12,289,650

$ 21,911,383

ACCOUNTSAND NOTES RECEIVABL-E - NET (ACCOUNTS 141 - 144)

Report hereunder all accounts and notes receivable included in Accounts 141,142,and 144. Amounts included in Accounts 142 and 144 should be listed individually.

--

----- $ 37,767 Other ----- 13,832

r ~ e s c r i ~ t i o n

ACCOUNTS & NOTES RECEIVABLE: Customer Accounts Receivable (Acct. 141 ) ............................................ Other Accounts Receivable (Acct. 142)

l ~ e c e i v a b l e (Acct. 1 44) -7-

Total

$ 3,681,014

...................................................... Total Accounts and Notes Receivable.. $ I . 3,732,614 I - --

l~ccumulated Provision for Uncollectable Accounts (Acct. 143) I Balance first of year $ - Add: Provision for uncollectables for

................................................... current year $ Collections fo accounts previously written off ...................................................... Utility accounts.. ..............................................

........................................................ Others..

....................................................... $ Deduct accounts written off during year:

Utility Accounts.. ............................................. $ Other.. ................. ......................................

Total accounts written off ......................................... $ ..

Balance end of year .............................................................................. t- .- - Total Accounts and Notes Receivable

Materials and Supplies (1 51 - 153)

Account Name 'Total

Plant Materials and Supplies (Account 15 1) Merchandise (Account 152) Other Materials and Supplies (Account 153) Total Materials & Supplies

Prepayments (Acct. 162)

Description 'Total

Prepaid Insurance Prepaid Rents Prepaid Interest Prepaid Taxes Other Prepayments (Specify)

Total Prepayments r -I$

Miscellaneous Deferred Debits (Acct. 186)

Descriljtiail

..---- Deferred Debits (Acct. 186): 4"-

Deferred Rate Case Expense 2002-2003 72,543

Deferred Rate Case Expense 2003-2004 103,450

Deferred Rate Case Expense 2004-2006 21 1,583

Other Deferred Debits

--- -- 1 6,536,606 1

6,924,182

Unamortized Debt Discount & Expense &Premium on Debt (Accts. 182 & 251) issue

---- Year-End Balance

$ 82,748 --- 113,373

173,479 72,137 77,084

- 271,636 289,495

- 573,657

-- 111,214 40,790 28,366

262,670 190,993

.- 217,833 -- 104,297

2,743 - 1,954 - 77,456 -

188,662 -- 29,294

.-- 46,506

- ---

$ ---- 2,956,387

$ - ---

--

$ -- ---

Report the net discount & expense or premium separately for each security

I ------ P.

Description

Unamortized Debt Discount & Expeme (Acct. 181) Bond Issue Cost 1997 Bond Discount 1997 Bond Discount 1998 Bond Issue Costs 1998 Cost of Issue 2031 Bond Discount 2001 Bond Cost of Issue 2002 A Bond Discount 2002 A Cost of Issue 2002 B Cost of Issue 2003 A Bond Discount 2003 A Cost of Issue 2003 B Bond Discount 2003 B Cost of Issue 2003 C Discount 2003 C Cost of issue 2004A BAN Discount 2004A BAN Cost of issue 2004A Bonds Discount 2004A Bond Cost of issue 2005A BAN Discount 2005 BAN

Total Unamortized Debt Discount & Expense

Unamortized Premium on Debt (Acct. 25 1):

---- Premium on 2002 B Bond ---

--" -- --

Total Unamortized Premium on Debt - -

Amount Written Off During Year

- $ 4,916

-. 6,735 . 7,570

.- 3,147 - 3,699

-- 13,038 13,731 ---- 27,209

--- 9,300 1,620 1,087

1 1,760 -- 8,520

- 14,940 7,404 .

1 1,004 -- 7,824 - 3,252 -- 7,920 - 14,648

-- 23,256

--- ----

$ --- 202,580

63,877

.

$ -- 63,877 -- --

EXTRAORDINARY PROPERTY LOSSES (ACCT. 182)

Report each item separately.

-

Description

--

NIA - --

-

-

'Total Extraordinary Property Losses ........................................ .- I$

Extraordinary Property Losses (Acct. 182) :

ADVANCES FOR CONSTRUCTION (ACCT. 252)

Deduct charges during year ...........................................

............................................................... Balance end of year

--- I: TI

-

-- .-

DESCRIPTION NIA

............................................................... Balance first of year

Add credits during year .................................................

*-

TOTAL

- --

$

$

LONG TERM DEBT (ACCT. 224)

Principal Per Balance Sheet Date

(f)

2,375,000

-

2,375,COC

Description of Obligation and Amount of Original Issue

(a)

Notes Payable Taylor Mill

--

-- -

-- --

Total long ieiiil Oebt - .-----

--

-

- -

- ---

Date of Issue (b)

----- Mar-04

-- -

-

.

Date of Maturity

( c )

7/1/2018

--

-

--

-

-

Interest Expense for

Rate (d) -

0

-

-

Year Amount

(e)

--

-

- --

--

Registered Registered Registered Registered Registered Registered Registered Registered Registered Registered Registered Registered - Registered Registered Registered

2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 201 0 201 1 201 2 201 3 201 4

4.700% 4.700% 4.700% 4.700% 4.700% 4.700% 4.700% 4.700% 4.750% 4.750% 4.750% 4.750% 4.750% 4.750% 4.750%

70,000.00 70,000.00

- 75,000.00 80,000.00 80,000.00 85,000.00 90,000.00 95,000.00

6,310,000.00

Registered Registered Registered Registered Registered Registered Registered Registered TOTALS

61 0,000.00 640,000.00 670,000.00 700,000.00 735,000.00 770,000.00 81 0,000.00 850,000.00 890,000.00 930,000.00 975,000.00

1,025,000.00 60,000.00 60,000.00 65,000.00

201 5 201 6 201 7 201 8 201 9 2020 202 1 2022

61 0,000.00 640,000.00

-- 670,000.00 700,000.00 735,000.00 770,00<00

--

-- 60,000.00 65,000.00

4.750% 4.750% 4.750% 4.750% 4.750% 4.750% 4.750% 4.750%

70,000.00 70,000.00

- 75,000.00 80,000.00 80,000.00 85,000.00 90,000.00 95,000.00

11,225,000.00

-

-

4,915,000.00

Account 221, BONDS

Schedule of Bond Maturities

Line No.

1 2 3 4 5 6 7 8 9 10

Total

Par Value of Actual Issue

1 1 1,225,000 1 1,355,000 2,287,000

16,325,000 48,485,000 10,575,000 1,615,000

30,270,000 23,790,000 10,455,000

166,382,000

Line No

1 2 3 4 5 6 7 8 9

10 11 12

- -. 13 14 15

Cash Realized on Actual Issue

2 - 1 1 ,I 31,694

11,141,619 - 2,287,000

15,835,250 44,121,624 10,525,204

1,583,553 30,068,115 23,532,357 10,195,116

160,421,532

Bond Numbers

7

Par Value of Amount Held by

for Respondent 3

-

36,332,688

Maturity Date

8

orActually Outstanding at Close of year

4 6,310,000 9,805,000 2,196,000

15,335,000 44,430,000

-- 9,095,000 1,545,000

28,600,000 21,200,000 10,185,000

148,701,000

Interest Rate

9 --- .

See Attachments 22-A Through 22-1

--

-

-

Interest During Year

1

Principal Amount

10

Accrued 5 301,911 476,086 1 10,200 729,746

2'1 69,790 350,581 64,878

1,032,108 738,277 403,081

6,376,659

Actually Paid

6 316,990 480,836 11 0,400 733,100

2,176,540 356,706 65,078

139,150 747,944 303,323

5,430,067

Amount Paid

11

Remaining Bonds Outstanding

- 12

Notes Payable (Acct. 232 & 234)

Accounts Payable to Associated Companies (Acct. 233)

a

Account 232 - Note Payable Kenton Co. F~scal Court

- BAN 2004A - BAN 2005A

Total Account 232 -7 -- -

Account 234 - Notes Payable To Associated Companies

-

Total Account 234

.- Total - -I$-

I

Principal Amount

Per Balance Sheet

f

- - $ 100,000

3,605,000 17,980,000

-- --

$ 21,685,000

-

$

- $

--

Nominal Date of Issue

b

A ~ I - 0 4 May-05

- -

Show Payable to Each Associated Company Separately Arnou~lt

Date of

Maturity c

2006 2007

--

NIA

Rate d

1.70%

-

INTEREST Amount

of payment e

--- $

-.

61,285.00 876,920.00

$

$ -

- .

$

TAXES ACCRUED (ACCOIJNT 236)

-1 DESCRIPTION

Accruals Charged: lJtility regulatory assessment fees .......................... Property taxes.. .............................. ... ................... Payroll taxes.. ....................................................... Other taxes and licenses ...................... .. ......... Taxes other than income, other income and deductions

Total taxes accrued ................................................

(a)

Taxes paid during year: Utility regulatory assessment fees ......................... Property taxes.. ...................................................

.............................................. Payroll taxes ........ Other taxes and licenses ............................. ... ...... Taxes other than income, other income and deductions

Total taxes paid .................................. ; ..................

(b) Balance first of year ................................................

Balance end of year ...............................................

ACCRUED INTEREST (ACCOUNT 237)

Acc~. NO. 237.1 - Accured interest on Long-term Debt

BALANCE BEGINNING

DESC. DEBT OF YEAR

Series 2002 A 91 0,268 2,169,789 2,176,540 903,517 Series 2002 B 151,689 356,706 Series 2003 A Series 2003 B 436,499 1,032,109 429,458 Series 2003 C 31 6,476 738,278 747,944 306,810 Series 2004 A . 402,735 303,323 167,417

Acc~. NO. 237.2 - Accured lnterest

INTEREST ACCRUED DlJRlNG

2005 BAN # 2 374,965 277,566 .. 97,399

, YEAR ( C) ,

Total Acct No 237

YEAR ( d ) , YEAR ( e )

INTEREST PA1 D

DURING

Note: Less Interest Paid by Surcharges $ 559 062 Less lnterest Capitalized Less Accrued Interest (15,319)

$ 6&,26,890

BALANCE END OF

Miscellaneous Current & Accrued Liabilities (Account 242)

------ Balance

Description End of Year 1 l~ccrued Pavroll Taxes LAccrued Payroll l ~ c c m e d Sales Taxes IAccmed Pension Accrued Vacation/Sick - Subdistict Surcharges Payable

I ~ o t a l ~iscellaneous Current & Accrued Liabilities.. . . .. . .. . .. . .. ".. ... . .. . . . .. . .. . . . . . . . .. . ..

Regulatory Commission Expense (Accounts 666 and 667)

INCURRED TRANSFERRED TO ACCOUNT

DESCRIPTION OF CASE (DOCKET #) # 186.1

Rate Case 2005-0148 (Case still pending as of 1213 1/05)

I ~ a t e Case 200'2-0101

Rate Case 2003-0234

EXPENSED DURING YEAR

ACCT. (dl

667

667

G-OUNT (el

$ 145,116

$ 62,076

Acct. No

Acct.

loperating Revenues:

tJnmetered Water Revenue

Metered Water Revenue Sales to Residential Customers Sales to Commercial Customers Sale to Industrial ($storners Sales to Public Authorities Sales to Multiple Family Dwellings Sales through Bulk Loading Stations

ITotal Metered Sales

Fire Protection Revenue: Public Fire Protection Private Fire Protection

I Total Fire Protection Revenue

Other Sales to Public Authorities Sales to Irrigation Customers Sales for Resale Miscellaneous Sales

I Total Sales of Water

Other Water Revenues: Fafeited Discounts Miscellaneous Service Revenues Rents from Water Property interdepartmental Rents Cfiher Water iievenues Provision for Rate RefuTlds

Total Other Water Revenues: Total Water Operating Revenues

Water Utility Expense Accounts

Acct No

a

601 603

604 610

i 61 5

616 61 8 620 63 1 632 633

634

635 641 642 650 656

657 658 659 660 666

667 670 675

Account Name b

Salaries and Wages - Employees Salanes and Wages - Officers, Directors

& Majority Stockholders Empioyee Pensions and Benefits Purchased Water Purchased Power

Fuel for Power Production Chemicals

0 6 Trans &

Dist Expenses

Ma~nt I

0 1 Source of

Supply & Expenses Operation

d

609,258

1 1,776

- I

xxx

xxx I

Current Year c

$ 6,811,773

656,510 2,413,137

2,121,220

1,035,885

Water 0 3

Water

, Treatment Expemsesl Operation

f

1,449,102

100,256 507,288

xxx 355,921

1,035,885 157,892

4,579

506,785

35,809 16,459 87,048 57,808 35,090

xxx

xxx

xxx

5,387

4,355,309

' 0 2 Source of

Supply & Expenses Mainten

e

46

xxx xxx -----

29,684

136,443

174

xxx

xxx

0 7 Customer Accounts Expense

1

Materials & Supplies 1,680,127 Contractual Services - Eng 95,651 Contractual Services - Acct 16,875 Contractual Services - Legal 114,219 Contractual Services -

Management Fees I 3,211

Expense Account 0 4

Water Treatment Expenses1

Maint

g

493,118

93,400 xxx xxx

155,011

186,092

- - _ _ . _ _ . _ _ - - -

392

xxx

XXX

xxx 187

928,200

0.8 Adminis-

trat~ve Gen Expenses

k

Contracttual Services - Other Rental of Bldg /Real Property Rental of Equipment Transportation Expenses Insurance - Vehicle Insurance - General Liability Insurpce - Worker's Comp Insurance - Other Advertising Expense Regulatory Comm~ssion Exp/

Amortization of Rate Case Exp Regulatory Commission Explother Bad Debt Expense Miscellaneous Expenses

Total Water Utility Expenses

xxx -

611,034

Matrix 5

Trans &

Distribut ' Expenses

Operat~on h

618,775

105,227 425,806

xxx 1,047,697

98,372 78,527

19,707

157,126

36,412

42,456 144,180 77,548

xxx

xxx

xxx 6,886

I

2,858,719

646,507

361,442 348,520 xxx

108,344

XXX

222,867

16,875 86,592

3,211 716,936

10,689

5,454 3,780

13,608 30,040

104,449 1

10,743

xxx 19,062

2,709,119

1,969,869

458,966 xxx xxx

797,3 13 17,124

'

1,718,312

246.986

xxx

xxx

xxx

8,333

5,216,903

3,541,011 10,689

414,604 86,502

272,040 223,343 139,539

10,743

258,404 524,536

49,257

$ 20,479,276

xxx I

166,347

1,634,355

89,586 579,157

xxx

xxx 218,988

3,341

117,541

89,377 23,807 27,204 57,947

xxx

xxx 258,404 524,536

9,402

3,633,645

Pumping and Purchased Water Statistics

for Resale From Plants (Omit 000's) (Omit 000's)

January February March April May June July August September October November December

Total Water Punlped and Purchased

(Omit 000's) d

Water Sold to I Customers

(Omit 000's)

I Maximuk gallons pumped by all methods in any one day: 8/4/2 005

Minimum gallons pumped by all methods in any one day (Omit 000's): 12/25/2005

(1f water is purchased for resale, indicate the folloinwg: I Vendor: Point of delivery:

If water is sold to other water utilities for redistribution, list names of such utilities below:

1 endl let on County Water District -- City of Walton

I

- Bullock Pen Water Distrjct -

I I

WATER STATISTICS

----

PURCHASED

PLANT STATISTICS

Give the following information:

1 Number of fire hydrants, by size. 2 Number of private fire hydrants, by size. 3 Wheter water supply is river, impounded streams, well, springs, artificial lake or

collector type well. 4 Wether supply is by gravity, pumping, or a combination . 5 Type, capacity, and elevation of resrviors at overflow and ground level. 6 Miles of main by size and kind. 7 Types of filters: griivity or pressure, number of units, and total rated capacity in

gallons per minute. 8 Type of chlornators, number of units and capacity in pounds per 24 hours. 9 Station equipment. List each pump separately, giving type and capacity and H.P.

of driving unit and character of driving unit (steam, electric, or internal combustion). State whether pump is high or low duty.

10 Quantity of fuel used: coal in pounds, gas in cu. ft., oil in gallons, and electric in KWH . 11 Give a description and total cost of any sizable additions or retirements to plant in

service outside the normal system growth for the period covered by this report. 12 Capacity of clear well. 13 Peak month, in gallons of water sold. 14 Peak day, in gallons of water sold.

I ) Kenton County 5541, Campbell County 2423.

-- 3) Rivers: Ohio River and the Liking River.

4) Plants are pumped; Distribution is combination of pumped and gravity.

5) See attached 31A.

6) See attached 31B. - - -

7) Fort Thomas Treatment Plant 12 - Gravity, each -- 560 sq. ff. -

8) See attached 31 C --- --- - I -

9) See attached 31 D

-- --- 10) NIA

11) None

Water Storage Facilities Northern Kentucky Water District Attachment 31A Updated: 4/26/2006

I I I I I I I I I I i I

I I Total storage owned by NKWSD: I 35,804,000/

NORTHERN KY. WAT SERVICE DISTRICT MILES OF f i ANALYSIS

2004 YTD

TOTAL

2005 YTD

TOTALS 2004 2004

Additions Retirements 2004 Miles

2004 Percent

2005 Additions

2005 Retirements

2005 Miles

2005 Percent Size Type Prior Years

Cast lron Cast lron Cast lron Cast lron Cast lron Cast lron Cast lron Cast lron Cast lron Cast lron Cast lron Cast lron Cast lron Cast lron

20" Concrete 6,050.00 24" Concrete 21.530.00 36" Concrete 35,000.00

2" Galvanizet 375.00

4" Transite 50,335.00 6" Transite 96.598.00

Steel Steel Steel Steel Steel Steel Steel Steel Steel

P:\Finance Dept Files\P i Reports\2005\0ther Sup mentsWttachrnent 32 B - Miles of Mainline 12-31-2006.~1~

, - -. .. . .-- -. - . . . . . .. I . -. \ - r - 8 \. i"L U Z C I I I \ # " ,

MILES OF MAIN ANALYSIS Attachment 31 B

Attachment 31B

Size Type

314" Copper 1" Copper I 112" Copper 2" Copper

I '' Plastic I 112" Plastic 2" Plastic 3" Plastic 4" Plastic 6" Plastic 8" Plastic 12" Plastic

TOTAL

Prior Years

52.00 3,787.00 4,150.00

12,648.30

2,973.00 2,292.00

66,168.09 114,986.00 29,539.00

123,346.60 347,923.00

5,839.00

5,368,495.1 I

2004 2004 2004 W D

Additions Retirements TOTAL 2004 Miles

0.01 0.72 0.79 2.40

0.56 0.43

12.93 21.78 5.59

24.75 72.73

1.12

1,086.32

2004 Percent

0.001 % 0.066% 0,072% 0.221 % 0.000% 0.052% 0.040% 1.191% 2.005% 0.515% 2.278% 6.695% 0.102%

100.0%

2005 2005 2005 WD 2005

Additions Retirements TOTALS Miles 2005

Percent

0.001 % 0.065% 0.071 % 0.218% 0.000% 0.051 % 0.039% 1.220% 1.980% 0.509% 2.362% 7.264% 0.248%

100.0%

P:\Fina Files\PSC Annual Re upport DocumentsWt t 32 B s of Mainline 12-31-2006.~1~ 'age 2

Northern Kentucky Water District Chlorinators and Sodium Hypocniorite Feeders in System Updated 412612006

Attachment 31 C

Form of Location - # of Units Chlorine Type Capacity (ea.)

Bromley Pump Station Hypochlorite

West Covington Pump Station Hypochlorite

3ristow Road Pump Station

ludley Pump Station --

-art Thomas Treatment Plant

I I I Sodium

2 3

Jesco Pump

Jesco Pump

1

2 1 7

Sodium Hypochlorite

Watson Marlow Sodii~m

Hypochlorite Sodium

Hypochlorite Sodium

Hypochlorite

US Filter Wallace & Tiernan Watson Marlow

J

US Filter Wallace & Tiernan Encore 700 U S Filter Wallace & Tiernan Encore 700 U S Filter Wallace & Tiernan Encore 700

Ohio River Pump Station

Memorial Pky Treatment Plant

77 GPH 5 GPH 22.5 GPH -

4 1 2

Hypochlorite Sodium

Hypochlorite

Milton Roy Max Roy B Watson Marlow Seepex

195 GPH 9.1 GPH 8 GPH

Re?:. 7/19/2QOd KENTUCKY PUBLIC SERVICE COMMTSSION

REPORT OF GROSS OPEP&TING f a W W 3 S DEP-WD FROM LNTliA-KENTUCKf BUSINESS FOR TBF: YEAR ENDING DECEMBER 31,20 06

NORTHERN KENTUCKY WATER DISTRICT 100 AQUA D R I V E - P.O. BOX 220 - S P R I ~ (Utility Reporting) (Address)

EEIN # (Federal Employer Identification Number)

1 6 1 1 I - I l ' ( 3 1 1 ) 1 1 6 1 9 1 5 1 (DO NOT INCLUDE TAXES COLLECTED)

(I) Gross Revenues of Electric Utility.. ............................... .$ , .

(2) Gross Revenues of Gas Utility.. ..................................... $

(3) GrossRevenuesofWaterUtility ..................................... $ 33:??9,?79.01)

(4) Gross Revenues of Sewer Utility.. .................................. .$

(5) OtherOperatingRevenues ............................................ $ 1 , 7 1 6 , 3 3 4 . 0 0

............................ ***TTC3T;iLGEOSSP~F7EpsTJ",E $ 34j945y623.00

OATH

State of. .. .KENTUCKY ............... ) ) ss.

county of.. . CAPIPBELC: ............. 1

J A C K B R A G G , C P A , CMA being duly sworn, states that helshe is (Officer)

VICE-PRESIDENT OF FINANCESfthe NORTHERN KENTUCKY WATER DISTRICT that the above ( Official Title) (Utility Reporting)

report of gross revenues is in exact accordance with NORTHERN KENTUCKY WATER DIS TRICT, and that such (TJtiliiy Reporting)

books accurately show the gross revenues of: NORTHERN KENTUCKY WATER DISTRICT , cierived fiom (Utility P.eporihg)

Intra-Kentucky business for the calendar year ending December 31,20 66 . n

VICE-PRESIDENT OF FINANCE

v ~o~~ (Title) of .&-. 20 6-ti&

/( y- e-og (Commission Expires)

NOTE: ANY DIFFERENCE BETWEEN THE AMOUNT OF TEJE GROSS REVENUES S H O W n\T THE AMVUAL REPORT AND THE AMOUNT APPEARING ON TBTS STATEMENT MCUST BE RECONCILED ON 'IT333 REVERSE OF THIS REPORT. ,

Commonwealth of -- Kentucky L County of Kenton 1 SS:

Jack Bragg, Jr. makes oath and says

that he is Vice President of Finance of

Northern Kentucky Water District 9

that it is his duty to have supervision over the books of account of the respondent and to control the manner in which such books are kept; that he knows that such books have, during the period covered by the foregoing report, been kept in good faith in accordance with the accounting and other orders of the Public Service Commission of Kentucky, effective during the said period; that he has carefully examined the said report and to the best of his knowledge and belief the entries contained in the said report have, so far as they relate to matters of account, been accurately taken Gom the said books of account and are in exact accordance therewith; that he believes that all other statements of fact contained in the said report are true; and that the said report is a correct and complete statement of the business and affairs of the above-named respondent during the period of time from and including

January 1,2005, to and including December 3 1,2005

/ Subscribed aid sworn to before me, a NOTARY PUBLIC in and for the

/ State and County above named, this A 7 day of Y I dfip - -L 1 ,2001.

I (Apply Seal Here)

I ~y commission expires: / - I f - 07


LaJuana S. Wilcher, Secretary Environmental and Public Protection Cabinet

Christopher L. Lilly Commissioner Department of Public Protection

Commonwealth of Kentucky Public Service Commission

21 1 Sower Blvd P.O. Box 615

Frankfort, Kentucky 40602-0615 Telephone: (502) 564-3940

Fax: (502) 564-3460 psc.ky.gov

March 28, 2006

Hon. John N. Hughes Attorney At Law 124 W. Todd Street Frankfort, KY 40601

RE: Northern Kentucky Water District

Dear Mr. Hughes:

Mark David Goss Chairman

i Teresa J. Hill

Vice Chairman

Gregory Coker Commissioner

V,. , ", r "dl I ~qi;est, 6n behalf of Northern Kentucky ?AJater District, for an extensican of time to May 1, 2006, for filing of the 2005 annual report of Northern Kentucky Water District is being granted, with the understanding that every effort will be made to complete and file the annual report at an earlier date.

An extension for filing the Report of Gross Operating Revenues Derived From Intra-Kentucky Business can not be granted. It is to be filed before March 31, 2006. Failure to comply with Commission Regulation 807 KAR 5:006, Section 3(1) and KRS 278.140, may result in the imposition of penalties as provided in KRS 278.990 and VVlLL result in the revocation of the extension for filing the Annual Report. -

Sincerely,

Bill Feldman Assisiant Director Filings Division

LC: Northern Kentucky Water District

An Equal Opportunity Employer M/F/D

Seth Q'aorjn&// ~ b c u i i v e .Lifrector PU biic $+~J$GG Commission 21 1 86i4gr Blgd. '~f&/?&fi, .& 40601

If there are any:que$l~ns.&bdgt"tbI~~ plea& contact .me.


LaJuana S. Wilcher, Secretary Environmental and Public Protection Cabinet

Christopher L. Lilly Commissioner Department of Public Protection

Comrnor~wealth of Kentucky Public Service Commission

21 1 Sower Blvd. P.O. Box 615

Frankfort, Kentucky 40602-0615 Telephone: (502) 564-3940

Fax: (502) 564-3460 psc.ky.gov

Mark David Goss Chairman

Teresa J. Hill \ Vice Chairman

Gregory Coker Commissioner

May 2,2006

Mr. Jack Bragg, CPA Vice President of Finance Northern Kentucky Water District P. 0 . Box 18640 Erlanger, KY 41 01 8

Dear Mr. Bragg:

We have attempted to reconcile the amount on the Report of Gross Operating Revenues for 2005 with the gross revenues appearing in the annual report form of your utility for the same period.

It was necessary to make certain adjustments to the figure appearing on the Report of Gross Operating Revenues in order to be in compliance with the requirements of this Commission. Enclosed is a photocopy of the report on which the adjustments are itemized for your inspection. Please use this procedure in completing future filings of this report.

If you have any questions concerning this matter, please contact this Commission.

erely,

Annual Report Branch

An Equal Opportunity Employer M/F/D

Rev. 7/19/2004 '(000 Wu KENTUCKY PUBLIC SERVICE COMMISSION

REPORT OF GROSS OPERATING REVEMTES DERIVED FROM INTRA-KENTUCKY BUSINESS FOR THE YEAR ENDING DECEMBER 31,20 0 6

NORTHERN KENTUCKY WATER DISTRICT 1 0 0 AQUA DRIVE - P - 0 . BOX 2 2 0 - COLD SPRING, (Utility Reporting) (Address)

FEN # (Federal Employer Identification Number)

(DO NOT INCLUDE TAXES COLLECTEJ ' 0 . :<

(1) Gross Revenues of Electric Utility.. ............................... .S 3 3 a 2 2 9 s 2 7 a * "i*

(2) Gross Revenues of Gas Utility.. .....................................

. (3) Gross Revenues of Water TJtility.. .................................... @&,* , + zn/ (4) Gross Revenues of Sewer Utility.. .................................. .I

(5) Other Operating Revenues.. 3 4 t 8 $ 6 9 6 ? 2 - r: ........................................... ' =w

*** TOTAL GROSS REVENUES ............................

OATH

State of. ... KENXWCKY.. ............. 1 ) ss.

........... .. county of. CAMPBEj?!:". )

JACK BRAGG, CPA, CMA being duly sworn, states that helshe is (Officer)

VICE-PRESIDENT OF FINANCfSfthe NORTHERN KENTUCKY WATER DISTRICT that the above ( OEcial Title) (Utility Reporting)

report of gross revenues is in exact accordance with NORTHERN KENTUCKY WATER DISTRICT, and that such (Utility Reporting)

booksacc~ratelyshowthegross revenuesot NORTHERN KENTUCKY WATER DISTRICT ,derivedfiom (Utility Reporting)

Intra-Kentucky business for the calendar year ending December 3 1,20 0 6

VICE-PRESIDENT OF FINANCE

(Title)

day of ,,,@&/I= L hi st be do ,20 6.6

r&u~h~ I/ 4- @-+- o r ( C O ~ Q ) (Commission Expires)

NOTE: ANY DIFFERENCE BETWEEN TKE AMOUNT OF THE GROSS REVENUES SHOWN IN THE ANNUAL REPORT AND THE AMOUNT APPEARING ON TIXIS STATEMENT MUST BE RECONCILED ON THE REVERSE OF THIS REPORT.

~-&p<3$~\ 80000 SERIES -- PECYCLEDq 30% P C W

Case No. 2006- Exhibit F


Project Memorial Parkwav Treatment Plant Imrovements

Campbell County 184-43 5

SCHEDULE OF MORTGAGES, BONDS, NOTES, AND OTHER INDEBTEDNESS


Account No.

220-0007-000 220-0008-000 220-0009-000 220-001 0-000 220-001 1-000 220-0012-000 220-001 3-000 220-0014-000 220-0015-000 220-0016-000

232-01 00-000 232-0007-000 232-0006-000

Bonds

Description

Bonds Payable 1997 Bonds Payable 1998 Rural Development Loan Payable(2000) 2001 Bonds Payable 2002 A Bonds Payable 2002 B Payable-Refunding 2003 A Refunding Bonds Payable Series 2003 B Bonds Payable 2003 C Refunding Bonds Payable Series 2004 A Bonds Payable

Total Long Term Debt

Note Payable City of Taylor Mill 2005 BAN 2004 BAN

Total BAN'S and Notes

Grand Total ,

Payable and Current Portion

$ 167,855,000

As of July 1,2006

Bond Payable 2006

$5,500,000 $9,550,000 $2,170,000

$15,120,000 $44,060,000 $8,565,000 $1,510,000

$27,740,000 $20,020,000

$9,910,000 $144,145,000

$2,125,000 $17,980,000

$3,605,000 $23,710,000

Bond Payable Jan

01 2006

$6,310,000 $9,805,000 $2,196,000

$1 5,335,000 $44,430,000 $9,095,000 $1,545,000

$28,600,000 $21,200,000 $1 0,185,000

$148,701,000

--- Current Portion

Payment 2006

$81 0,000 $255,000

$26,000 $215,000 $370,000

pp

$530,000 $35,000

$860,000 $1,180,000

$275,000 $4,556,000

--

-

-

I

-- CmiC;.:,-i 80000 SERIES

RECYCLED B, 30% P c w

Case No. 2006- Exhibit G



Campbell County 1 84-435

CURRENT BALANCE SHEET AND INCOME STATEMENT

Northern Kentucky Water District Balance Sheet

As of July31,2006 2006 -

ASSETS

CURRENT ASSETS

Cash and Cash Equivalents

Accounts Receivable

Customers

Unbilled Customers

Other

Assessments Rece~ab le

Inventory Supplies for New Installation

and Maintenance, at Cost

Prepaid Expenses

TOTAL CURRENT ASSETS

RESTRICTED ASSf3S

Bond Proceeds Fund

Debt Service Reserve Account

Debt S e ~ k e Account

Improvement, Repair & Replacement

Boone/Florence Settlement Account

TOTAL RESTRICTED ASSETS

NONCURRENT ASSETS

Miscellaneous Deferred Charges

Capital Assets:

Land, System, Buildings and Equipment

Construction in Progress

Total Capital Assets before accumulated depreciation

Less Accumulated Depreciation --

Total capital assets, net ofaccumulated depreciation

TOTAL NONCURRENT ASSETS

TOTALASSETS

$ 4,694,676

3,219,219

4,900,000

261,299

37,767

1,091,590

3,829,217 -- --

$ 16,033,768 -

$ 10,983,437

12,509,316

5,541,905

1,533,145

3,362,682 -----

$ 33,930,485 ------

$ 9,202,522

$ 255,272,079

26,613,044 - --

$ 281,885,123

f57,716,00?) - - -

$ 224,169,116 --

$ 233,371,638 --.----

$ 283,335,891 -------------- ---------------

3,744,796

3,072,836

4,900,000

423,328

37,251

1,203,558

883,745 --------

14,265,514 --

22,669,998

12,511,360

1,539,684

4,140,970

3,721,205 - --

44,583,217 ------. ----

10,074,102

248,250,684

14,350,035 ------

262,600,719

(52,532,453) ----.----

210,068,266 --

220,142,368

278,991,099 ------------------ -------------------

Nor€hern KentuckyWater District Balance Sheet

As of July 31,2006

.--

LIABILITIES AND RETAINED EARNINGS '

CURRENT LIABILITIES

Current Portion of Long Term Debt

Accounts Payable

Accrued Payroll & Liabilities

Other Accrued Liabilities

TOTAL CURRENT LIABILITIES

2006 - -

$ 4,967,000

1,629,398

326,505

86,944

$ 7,009,847 ---- = . ~

4,806,000

1,472,995

290,544

91,532

- -- 6,661,071

CURRENT LIABILITIES PAYABLE

FROM RESTRICTED ASSETS

Accounts Payable

Accrued Interest Payable

TOTAL ClJRRENT LIABILITIES PAYABLE

FROM RESTRiCTED ASSETS

LONG-TERM DEBT

Long-Term Porfion of Bonded Indebtedness

Bond Anticipation Noies Payable

Note Payable -Taylor Mill Purchase

Deferred Note Payable

TOTAL LONG-TERM DEBT

TOTAL LIABILITIES

RETAINED EARNINGS

TOTAL LIABILITIES AND RETAINED EARNINGS

$ 708,668

3,267,044

----..-

$ 3,975,712 --

$ 139,428,000

21,585,000

2,125,000

100,000

- ----- $ 163,238,000

$ 174,223,559

$ 109,112,332

--

$ 283,335,891 ---------- ------------

354,575

177,837 -------

532,412

--

144,145,000

21,585,000

2,125,000

100,000

-- - 167,955,000

175,148,483

----- 103,842,616

-

278,991,099 --------------- ------------------

. . ,. I,:

.... -. .:. . . .. - - - ~ .:.

Income Report Actual to Actual For the Seven Months Endlng July 31,2006

Explanatlop

410,337 (9.8%)

s from Water Property 324,655 (22.4%)

r Water Revenues 210,105 23'7%

eratlng income (Expense)

$873,2!55 40.3% Higher Y3-D interest income from better rates than anticipated. 102,549 14.5%

$975,8134 37.6%